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Madras HC: Customs Brokers’ Offence Report Need Not Be Penal; 90-Day Period Starts on Receipt - (28 Oct 2025)

CUSTOMS

Madras High Court stated that an offence report under Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018, does not necessarily imply a penal action, and clarified that the 90-day limitation period for action commences only from the date the offence report is received.

Tags : CUSTOMS   OFFENCE   RECEIPT  

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