https://www.taxtmi.com/caselaws?id=443855 The Tribunal confirmed the violation of Regulation 10(n) of the CBLR, 2018, as the customs broker failed to verify essential client information and the existence of the exporter. The Tribunal upheld the suspension of the broker's license due to the fraudulent nature of the exports. However, the Tribunal found no evidence of a violation of Regulation 10(e) regarding incorrect information imparted to clients. The appeal was partly allowed, affirming the penalty's proportionality and the violation of Regulation 10(n, resulting in the suspension of the broker's license. en-us Tue, 03 Oct 2023 00:00:00 +0530 Wed, 04 Oct 2023 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443855 The Tribunal confirmed the violation of Regulation 10(n) of the CBLR, 2018, as the customs broker failed to verify essential client information and the existence of the exporter. The Tribunal upheld the suspension of the broker's license due to the fraudulent nature of the exports. However, the Tribunal found no evidence of a violation of Regulation 10(e) regarding incorrect information imparted to clients. The appeal was partly allowed, affirming the penalty's proportionality and the violation of Regulation 10(n, resulting in the suspension of the broker's license. Case-Laws Customs Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443855