CESTAT sets aside Revocation of Customs Broker License as Proceedings Violated Mandatory Timelines...

The CESTAT has set aside the revocation of a customs broker's license, ruling that the "proceedings violated mandatory timelines" under the Customs Brokers Licensing Regulations (CBLR). The tribunal found that the department failed to complete the inquiry and issue a final order within the stipulated time frame, which is a fundamental procedural requirement. This decision provides significant relief to the customs broker and reinforces the principle that procedural safeguards must be followed, and that delays by authorities cannot be used to penalize taxpayers.