https://www.taxtmi.com/caselaws?id=377506 The tribunal revoked the suspension of a custom broker's license under the Customs Broker Licensing Regulation, 2018, citing that the licensing authority had acted beyond its statutory powers. The tribunal emphasized that determining duty rates and eligibility for exemptions is the responsibility of the proper officer, not the customs broker. It found that the authority had not justified the need for immediate action warranting suspension and criticized the basis for the suspension related to exemption notifications, which falls under the proper officer's jurisdiction. The licensing authority was directed to proceed within the legal mandate of the regulations. en-us Thu, 14 Feb 2019 00:00:00 +0530 Mon, 02 Mar 2020 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377506 The tribunal revoked the suspension of a custom broker's license under the Customs Broker Licensing Regulation, 2018, citing that the licensing authority had acted beyond its statutory powers. The tribunal emphasized that determining duty rates and eligibility for exemptions is the responsibility of the proper officer, not the customs broker. It found that the authority had not justified the need for immediate action warranting suspension and criticized the basis for the suspension related to exemption notifications, which falls under the proper officer's jurisdiction. The licensing authority was directed to proceed within the legal mandate of the regulations. Case-Laws Customs Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377506