Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - The CESTAT held that the appellant was responsible for the actions of their employee, as per Regulation 13(12) of the Customs Broker Licensing Regulations, 2018. Despite the appellant's claim of ignorance, the CESTAT found that they failed to exercise proper supervision over their employees and were therefore liable for the violations. - The Tribunal found that the appellant had violated several regulations, including failing to advise the client to comply with regulations, exercising due diligence, and verifying the correctness of import-export codes. The court upheld the decision of the Commissioner to revoke the appellant's license and impose penalties.
Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - The CESTAT held that the appellant was responsible for the actions of their employee, as per Regulation 13(12) of the Customs Broker Licensing Regulations, 2018. Despite the appellant's claim of ignorance, the CESTAT found that they failed to exercise proper supervision over their employees and were therefore liable for the violations. - The Tribunal found that the appellant had violated several regulations, including failing to advise the client to comply with regulations, exercising due diligence, and verifying the correctness of import-export codes. The court upheld the decision of the Commissioner to revoke the appellant's license and impose penalties.
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