https://www.taxtmi.com/caselaws?id=444675 The Tribunal ruled in favor of the Appellant, overturning the decision to revoke the Custom Broker License and forfeit the Security Deposit under the Customs Brokers Licensing Regulations. The Tribunal found that the Customs Broker's role was limited to facilitating clearance based on client instructions and did not include determining exemption eligibility or monitoring post-import conditions. Consequently, the penalties imposed by the Commissioner of Customs, Kolkata, were deemed unwarranted, and the appeal was allowed. en-us Thu, 05 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 10:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444675 The Tribunal ruled in favor of the Appellant, overturning the decision to revoke the Custom Broker License and forfeit the Security Deposit under the Customs Brokers Licensing Regulations. The Tribunal found that the Customs Broker's role was limited to facilitating clearance based on client instructions and did not include determining exemption eligibility or monitoring post-import conditions. Consequently, the penalties imposed by the Commissioner of Customs, Kolkata, were deemed unwarranted, and the appeal was allowed. Case-Laws Customs Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444675