https://www.taxtmi.com/caselaws?id=444023 The Tribunal found that the appellants were not directly involved in export fraud and did not violate Regulations 10(d), 10(e), and 10(m) of the Customs Broker License Regulations, 2018. The impugned order revoking their license and forfeiting the security deposit was modified, and a penalty of Rs.20,000/- was imposed for lack of proactivity. The appeal was allowed in favor of the appellants, as the findings against them were deemed legally unsustainable. The Tribunal emphasized the need for thorough examination and recording of reasons in adjudication, addressing concerns regarding reliance on orders from different cases. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 06 Oct 2023 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444023 The Tribunal found that the appellants were not directly involved in export fraud and did not violate Regulations 10(d), 10(e), and 10(m) of the Customs Broker License Regulations, 2018. The impugned order revoking their license and forfeiting the security deposit was modified, and a penalty of Rs.20,000/- was imposed for lack of proactivity. The appeal was allowed in favor of the appellants, as the findings against them were deemed legally unsustainable. The Tribunal emphasized the need for thorough examination and recording of reasons in adjudication, addressing concerns regarding reliance on orders from different cases. Case-Laws Customs Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444023