https://www.taxtmi.com/caselaws?id=411848 The Tribunal overturned the penalty imposed on a Customs Broker for alleged violations of Regulation 11(a) and 11(n) of the CBLR, 2013. It held that obtaining authorization through a middleman did not breach Regulation 11(a) and that the Broker could not be held responsible for the importer's non-appearance, thus dismissing the alleged violation of Regulation 11(n). The Tribunal emphasized the importance of adhering to principles of natural justice, criticizing the adjudicating authority for failing to communicate properly with the Broker. Consequently, the penalty of Rs. 50,000 was revoked, and the appeal was granted. en-us Thu, 02 Sep 2021 00:00:00 +0530 Fri, 05 Aug 2022 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411848 The Tribunal overturned the penalty imposed on a Customs Broker for alleged violations of Regulation 11(a) and 11(n) of the CBLR, 2013. It held that obtaining authorization through a middleman did not breach Regulation 11(a) and that the Broker could not be held responsible for the importer's non-appearance, thus dismissing the alleged violation of Regulation 11(n). The Tribunal emphasized the importance of adhering to principles of natural justice, criticizing the adjudicating authority for failing to communicate properly with the Broker. Consequently, the penalty of Rs. 50,000 was revoked, and the appeal was granted. Case-Laws Customs Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411848