Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
CESTAT reversed revocation of Customs Broker (CB) license, finding no violation of Regulation 10(n) of Customs Broker Licensing Regulation, 2018. CB had properly obtained required KYC documents (PAN, Aadhar, IEC) which were genuine. While Department alleged facilitation of exports by non-existent entities, evidence showed exporter was available and provided statements. Issue regarding GSTIN cancellation was explained by automatic ICEGATE software substitution with Aadhar number, which remained uncontroverted. Tribunal held Department failed to establish that CB facilitated fraudulent exports or that exporter obtained undue monetary benefits. No evidence supported allegations of KYC violations or justified license revocation and penalties. Appeal sustained, restoring CB's license.
CESTAT reversed revocation of Customs Broker (CB) license, finding no violation of Regulation 10(n) of Customs Broker Licensing Regulation, 2018. CB had properly obtained required KYC documents (PAN, Aadhar, IEC) which were genuine. While Department alleged facilitation of exports by non-existent entities, evidence showed exporter was available and provided statements. Issue regarding GSTIN cancellation was explained by automatic ICEGATE software substitution with Aadhar number, which remained uncontroverted. Tribunal held Department failed to establish that CB facilitated fraudulent exports or that exporter obtained undue monetary benefits. No evidence supported allegations of KYC violations or justified license revocation and penalties. Appeal sustained, restoring CB's license.
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