https://www.taxtmi.com/caselaws?id=328080 The Tribunal overturned the revocation of the appellant's Customs Broker Licence, finding that appointing a G Card holder did not constitute sub-letting and was permissible under regulations. The allegation of sub-letting for monetary gain was dismissed, and the forfeiture of the security deposit was deemed unjustified as there was no evidence of illegal activities. The appellant's compliance with licensing regulations was upheld, and the Commissioner's findings were criticized for lack of concrete evidence. The appeal was allowed, reinstating the licence without penalties, with differing opinions on the forfeiture issue among the Tribunal members ultimately resolved in favor of the appellant. en-us Thu, 12 May 2016 00:00:00 +0530 Tue, 14 Feb 2017 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328080 The Tribunal overturned the revocation of the appellant's Customs Broker Licence, finding that appointing a G Card holder did not constitute sub-letting and was permissible under regulations. The allegation of sub-letting for monetary gain was dismissed, and the forfeiture of the security deposit was deemed unjustified as there was no evidence of illegal activities. The appellant's compliance with licensing regulations was upheld, and the Commissioner's findings were criticized for lack of concrete evidence. The appeal was allowed, reinstating the licence without penalties, with differing opinions on the forfeiture issue among the Tribunal members ultimately resolved in favor of the appellant. Case-Laws Customs Thu, 12 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328080