Inquiry report under Regulation 17 quashed as submitted beyond 90 days

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...