https://www.taxtmi.com/caselaws?id=437966 A Customs Broker's licence could not be revoked, security deposit forfeited, or penalty imposed where the record did not prove complicity, knowledge of misdeclaration, or grave lack of due diligence. Acting on an importer's authorisation letter, without evidence of intentional involvement or wilful disregard, was insufficient to establish contraventions of Regulations 10(d), 10(e) and 10(m) of the Customs Brokers Licensing Regulations, 2018. Earlier findings exonerating the broker on the same material also remained unchallenged, reinforcing that the extreme regulatory consequences were unjustified. en-us Tue, 24 Jan 2023 00:00:00 +0530 Thu, 18 May 2023 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437966 A Customs Broker's licence could not be revoked, security deposit forfeited, or penalty imposed where the record did not prove complicity, knowledge of misdeclaration, or grave lack of due diligence. Acting on an importer's authorisation letter, without evidence of intentional involvement or wilful disregard, was insufficient to establish contraventions of Regulations 10(d), 10(e) and 10(m) of the Customs Brokers Licensing Regulations, 2018. Earlier findings exonerating the broker on the same material also remained unchallenged, reinforcing that the extreme regulatory consequences were unjustified. Case-Laws Customs Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437966