https://www.taxtmi.com/caselaws?id=405791 The Tribunal set aside the impugned order, allowing the appeal, as the delay of 24 days in issuing the Show Cause Notice violated the time limit under the Customs Broker Licensing Regulations (CBLR), 2018, rendering the proceedings unsustainable. The appellant fulfilled their duty of verification regarding antecedents and KYC details of the exporter, meeting the standard expected of a prudent person. The Tribunal disagreed with the finding of a violation of Regulation 10(a) of the CBLR, 2018, and overturned the penalty and forfeiture orders, emphasizing the duty of verification in customs clearance work. en-us Thu, 25 Mar 2021 00:00:00 +0530 Fri, 14 Jan 2022 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405791 The Tribunal set aside the impugned order, allowing the appeal, as the delay of 24 days in issuing the Show Cause Notice violated the time limit under the Customs Broker Licensing Regulations (CBLR), 2018, rendering the proceedings unsustainable. The appellant fulfilled their duty of verification regarding antecedents and KYC details of the exporter, meeting the standard expected of a prudent person. The Tribunal disagreed with the finding of a violation of Regulation 10(a) of the CBLR, 2018, and overturned the penalty and forfeiture orders, emphasizing the duty of verification in customs clearance work. Case-Laws Customs Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405791