Appeal partly allowed: wildlife eco-adventure tours not tour operator; accommodations not renting; training taxable; penalties and extended limitation...
CESTAT allowed the appeal and set aside both impugned orders: the revocation of the customs broker licence, forfeiture of the security/pre-deposit and imposition of penalty were held unsustainable. The Tribunal found allegations under Regulations 10(b), 10(d), 10(m), 10(n) and 10(q) of the CBLR, 2018 unsubstantiated - noting the broker transacted at the customs station, possessed authentic exporter identifiers (IEC, GSTIN, PAN, Aadhaar), cooperated with authorities, and that no evidence showed willful alteration, delay, or lack of due diligence sufficient to merit disciplinary sanction. Consequential monetary measures were quashed and the licence revocation set aside.
CESTAT allowed the appeal and set aside both impugned orders: the revocation of the customs broker licence, forfeiture of the security/pre-deposit and imposition of penalty were held unsustainable. The Tribunal found allegations under Regulations 10(b), 10(d), 10(m), 10(n) and 10(q) of the CBLR, 2018 unsubstantiated - noting the broker transacted at the customs station, possessed authentic exporter identifiers (IEC, GSTIN, PAN, Aadhaar), cooperated with authorities, and that no evidence showed willful alteration, delay, or lack of due diligence sufficient to merit disciplinary sanction. Consequential monetary measures were quashed and the licence revocation set aside.
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