https://www.taxtmi.com/caselaws?id=401850 CESTAT New Delhi-AT allowed the appeal of a customs broker whose license was revoked for alleged violations of Licensing Regulations 10(a), 10(d), 10(e), 10(n), and 13(12). The Revenue claimed two exporters were not available at declared addresses after 18 months. The tribunal held that the broker had obtained proper authorization letters, exercised due diligence by verifying documents including partnership deeds, service tax registration, PAN cards, and IEC codes. The tribunal ruled that grant of Importer/Exporter Code presupposes verification by customs authorities, making it unreasonable to expect brokers to re-verify authenticated documents. The license revocation, security deposit forfeiture, and penalty imposition were set aside. en-us Thu, 17 Dec 2020 00:00:00 +0530 Wed, 04 Jun 2025 10:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401850 CESTAT New Delhi-AT allowed the appeal of a customs broker whose license was revoked for alleged violations of Licensing Regulations 10(a), 10(d), 10(e), 10(n), and 13(12). The Revenue claimed two exporters were not available at declared addresses after 18 months. The tribunal held that the broker had obtained proper authorization letters, exercised due diligence by verifying documents including partnership deeds, service tax registration, PAN cards, and IEC codes. The tribunal ruled that grant of Importer/Exporter Code presupposes verification by customs authorities, making it unreasonable to expect brokers to re-verify authenticated documents. The license revocation, security deposit forfeiture, and penalty imposition were set aside. Case-Laws Customs Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401850