https://www.taxtmi.com/caselaws?id=436901 A customs broker commits a serious regulatory breach when it permits an unauthorised person to use its licence, credentials or digital signature to file customs documents, as this amounts to lending or transferring the licence and breaching the duties to obtain proper authorisation and transact business through approved personnel. On the evidence, violations of Regulations 1(4), 10(a), 10(b) and 10(d) of the Customs Brokers Licensing Regulations, 2018 were sustained, while no breach of Regulation 10(e) was established. Revocation of licence, forfeiture of security deposit and penalty were treated as proportionate because the misconduct undermined the licensing system, even though the broker was not shown to have participated in the underlying contraband offence. en-us Tue, 11 Apr 2023 00:00:00 +0530 Mon, 20 Nov 2023 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436901 A customs broker commits a serious regulatory breach when it permits an unauthorised person to use its licence, credentials or digital signature to file customs documents, as this amounts to lending or transferring the licence and breaching the duties to obtain proper authorisation and transact business through approved personnel. On the evidence, violations of Regulations 1(4), 10(a), 10(b) and 10(d) of the Customs Brokers Licensing Regulations, 2018 were sustained, while no breach of Regulation 10(e) was established. Revocation of licence, forfeiture of security deposit and penalty were treated as proportionate because the misconduct undermined the licensing system, even though the broker was not shown to have participated in the underlying contraband offence. Case-Laws Customs Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436901