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Inquiry report under Regulation 17 quashed as submitted beyond 90 days
Case Law Details
- Case Name
- Sea Queen Shipping Services Private Limited Vs Commissioner of Customs (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Sea Queen Shipping Services Private Limited Vs Commissioner of Customs (Madras High Court)
Madras High Court held that inquiry report under Regulation 17 of the Customs Brokers Licensing Regulation, 2018 [CBLR] submitted beyond the period of 90 days is against mandate provided under sub-Regulation (5) of Regulation 17 hence inquiry report is illegal, arbitrary and barred by limitation.
Facts- One M/s. Anomsoft Solutions Private Limited, which is an importer, had imported goods. Pursuant to an investigation initiated against the said importer, the goods were examined and after examination, it w...
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