Enquiry Report Against Assessee Quashed due to Procedural Lapses Under Regulation 17(5) of CBLR, 2018

Jai Logistics Services Pvt Ltd Vs Principal Commissioner of Customs (Madras High Court)

Conclusion: Since there was a failure in complying with the requirements of Regulation 17 (5) of the Customs Broker Licensing Regulation, 2018 (CBLR, 2018)  and the enquiry report was not communicated in time within the period of 90 days stipulated in Regulation, therefore, the proceedings initiated had to abate.

Held: Assessee-customs broker firm had challenged the suspension of its license by the Principal Commissioner of Customs, Chennai, and subseque

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