Inquiry Delays due to Officer Transfer unacceptable, Licensing Authority cannot Invoke ‘Directory’ Timelines without proving CB’s Negligence: CESTAT

The CESTAT held that delays in inquiries due to officer transfers are unacceptable, as it is the responsibility of the licensing authority to ensure that timelines are adhered to. The Tribunal noted that a licensing authority cannot invoke directory timelines without proving negligence on the part of the Central Board of Excise and Customs (CBEC). This ruling underscores the importance of accountability and adherence to procedural timelines in government functions. It reinforces that delays caused by administrative changes should not affect the efficiency of the licensing process or the rights of the concerned parties.