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    <title>2023 (3) TMI 956 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal filed by a licensed Customs Broker against the revocation of its license, forfeiture of security deposit, and imposition of a penalty. The case involved a Shipping Bill containing prohibited goods instead of declared goods, filed without the broker&#039;s knowledge. The Tribunal found the broker not negligent as it had no involvement in the filing and was unaware of the violation. Emphasizing compliance based on operational areas, not checking systems across Custom Houses, the impugned order was set aside, providing relief to the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=435570</link>
      <description>The Tribunal allowed the appeal filed by a licensed Customs Broker against the revocation of its license, forfeiture of security deposit, and imposition of a penalty. The case involved a Shipping Bill containing prohibited goods instead of declared goods, filed without the broker&#039;s knowledge. The Tribunal found the broker not negligent as it had no involvement in the filing and was unaware of the violation. Emphasizing compliance based on operational areas, not checking systems across Custom Houses, the impugned order was set aside, providing relief to the appellant.</description>
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