https://www.taxtmi.com/caselaws?id=418551 The Tribunal ruled in favor of the appellant, a Customs Broker, finding the prohibition order invalid due to procedural deficiencies. The Commissioner's revocation of the prohibition order was deemed unsustainable as it was not issued by the proper authority and lacked the required notice within 90 days as per Regulation 20 of Customs Broker Licensing Regulations, 2013. Emphasizing the importance of due process, the Tribunal dismissed the Revenue's appeal, highlighting the necessity for adherence to regulatory requirements in administrative actions against customs brokers to ensure fairness and compliance with the law. en-us Tue, 01 Feb 2022 00:00:00 +0530 Sat, 19 Feb 2022 07:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418551 The Tribunal ruled in favor of the appellant, a Customs Broker, finding the prohibition order invalid due to procedural deficiencies. The Commissioner's revocation of the prohibition order was deemed unsustainable as it was not issued by the proper authority and lacked the required notice within 90 days as per Regulation 20 of Customs Broker Licensing Regulations, 2013. Emphasizing the importance of due process, the Tribunal dismissed the Revenue's appeal, highlighting the necessity for adherence to regulatory requirements in administrative actions against customs brokers to ensure fairness and compliance with the law. Case-Laws Customs Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418551