https://www.taxtmi.com/caselaws?id=413666 A customs broker licence revocation under the Customs Brokers Licensing Regulations, 2018 was found unsustainable where the alleged misconduct rested on contradictory exporter statements and assumptions about the broker's knowledge, without independent material proving diversion, gross negligence, or lack of due diligence. The record still showed a duty to advise the client and report non-compliance, so the contravention was treated as serious enough to support lesser consequences. On that basis, revocation of the licence was set aside, while forfeiture of the security deposit and the penalty were sustained. en-us Fri, 08 Oct 2021 00:00:00 +0530 Sun, 17 Oct 2021 20:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413666 A customs broker licence revocation under the Customs Brokers Licensing Regulations, 2018 was found unsustainable where the alleged misconduct rested on contradictory exporter statements and assumptions about the broker's knowledge, without independent material proving diversion, gross negligence, or lack of due diligence. The record still showed a duty to advise the client and report non-compliance, so the contravention was treated as serious enough to support lesser consequences. On that basis, revocation of the licence was set aside, while forfeiture of the security deposit and the penalty were sustained. Case-Laws Customs Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413666