https://www.taxtmi.com/caselaws?id=443768 The judgment addressed an appeal against the revocation of a custom broker's license and penalties imposed for alleged breaches of regulations. The appellant was accused of breaching obligations related to bills of entry and diverting imported goods. The court found the inquiry report lacked a foundation to establish breaches under the Customs Broker Licencing Regulations, 2018. Activities post-clearance were beyond regulation jurisdiction, and no evidence showed unauthorized instructions to transporters. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Thu, 28 Sep 2023 00:00:00 +0530 Thu, 28 Sep 2023 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443768 The judgment addressed an appeal against the revocation of a custom broker's license and penalties imposed for alleged breaches of regulations. The appellant was accused of breaching obligations related to bills of entry and diverting imported goods. The court found the inquiry report lacked a foundation to establish breaches under the Customs Broker Licencing Regulations, 2018. Activities post-clearance were beyond regulation jurisdiction, and no evidence showed unauthorized instructions to transporters. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Customs Thu, 28 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443768