https://www.taxtmi.com/caselaws?id=438680 The Tribunal overturned the revocation of the Customs Broker's license, citing lack of evidence linking the broker to smuggling or CBLR violations. The suspension of the license for over two years was deemed excessive, and the appellant's appeal was allowed with consequential relief. The Department's failure to issue a show-cause notice under Section 124 of the Customs Act due to the broker's lack of awareness of mis-declaration was a key factor in the decision. Precedents were cited to support the broker's compliance with address verification regulations without physical visits. en-us Mon, 05 Jun 2023 00:00:00 +0530 Wed, 07 Jun 2023 08:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438680 The Tribunal overturned the revocation of the Customs Broker's license, citing lack of evidence linking the broker to smuggling or CBLR violations. The suspension of the license for over two years was deemed excessive, and the appellant's appeal was allowed with consequential relief. The Department's failure to issue a show-cause notice under Section 124 of the Customs Act due to the broker's lack of awareness of mis-declaration was a key factor in the decision. Precedents were cited to support the broker's compliance with address verification regulations without physical visits. Case-Laws Customs Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438680