https://www.taxtmi.com/caselaws?id=253345 A Customs broker was alleged to have mis-declared an imported vessel and breached its obligations under the Customs Brokers Licensing Regulations, 2013. The available shipping documents described the vessel as a research vessel, and the Indian Registrar of Shipping certificate supported that description, so the broker had placed the relevant papers before Customs and no negligence, carelessness, collusion, or mala fide intent was shown. The later reclassification of the vessel after investigation was insufficient, by itself, to establish mens rea. On that basis, revocation of the broker's licence and forfeiture of the security deposit were found disproportionate and unsustainable, and restoration of the licence was directed. en-us Tue, 21 Oct 2014 00:00:00 +0530 Tue, 08 Nov 2016 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253345 A Customs broker was alleged to have mis-declared an imported vessel and breached its obligations under the Customs Brokers Licensing Regulations, 2013. The available shipping documents described the vessel as a research vessel, and the Indian Registrar of Shipping certificate supported that description, so the broker had placed the relevant papers before Customs and no negligence, carelessness, collusion, or mala fide intent was shown. The later reclassification of the vessel after investigation was insufficient, by itself, to establish mens rea. On that basis, revocation of the broker's licence and forfeiture of the security deposit were found disproportionate and unsustainable, and restoration of the licence was directed. Case-Laws Customs Tue, 21 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253345