https://www.taxtmi.com/caselaws?id=381894 Suspension of a customs broker licence was held unsustainable where the record showed no allegation of connivance, no material linking the broker to the importer's alleged DFIA-related misdeclaration, and no evidence of illegal gain or mens rea. The Tribunal noted that the broker had obtained KYC documents and authorisation and verified the IEC, while physical verification of the client's premises was not a mandatory regulatory requirement. The delayed offence report and retraction of the F Card holder's statement further weakened the suspension basis, and the licence suspension was set aside. en-us Wed, 19 Jun 2019 00:00:00 +0530 Fri, 21 Jun 2019 08:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381894 Suspension of a customs broker licence was held unsustainable where the record showed no allegation of connivance, no material linking the broker to the importer's alleged DFIA-related misdeclaration, and no evidence of illegal gain or mens rea. The Tribunal noted that the broker had obtained KYC documents and authorisation and verified the IEC, while physical verification of the client's premises was not a mandatory regulatory requirement. The delayed offence report and retraction of the F Card holder's statement further weakened the suspension basis, and the licence suspension was set aside. Case-Laws Customs Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381894