https://www.taxtmi.com/caselaws?id=391333 A Customs Broker's licence revocation and penalty were found unsustainable where the broker had obtained and verified available KYC documents and there was no proof of collusion, deliberate facilitation, or mens rea. The governing regulations were read as requiring authorization, compliance advice, and due diligence based on documents and reliable information, not as imposing an inflexible duty of physical verification of the importer's premises or a personal meeting. As the show cause notice did not clearly identify the exact breach and the record showed no active misconduct, the revocation order and monetary penalty were set aside with consequential relief. en-us Tue, 21 May 2019 00:00:00 +0530 Sat, 07 Mar 2020 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391333 A Customs Broker's licence revocation and penalty were found unsustainable where the broker had obtained and verified available KYC documents and there was no proof of collusion, deliberate facilitation, or mens rea. The governing regulations were read as requiring authorization, compliance advice, and due diligence based on documents and reliable information, not as imposing an inflexible duty of physical verification of the importer's premises or a personal meeting. As the show cause notice did not clearly identify the exact breach and the record showed no active misconduct, the revocation order and monetary penalty were set aside with consequential relief. Case-Laws Customs Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391333