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    <title>2023 (11) TMI 115 - DELHI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=445224</link>
    <description>The Delhi HC dismissed an appeal challenging CESTAT&#039;s order that set aside the suspension of a customs broker&#039;s license. The Revenue had suspended the license alleging violations of CBLR 2018 regulations, claiming the broker facilitated customs clearance for goods imported by entities other than the named importers. CESTAT found the broker not guilty of statutory duty violations, noting proper verification of IEC and GSTIN, valid authorization, and existence of private arrangements between importers with mutual consent. The HC held no substantial question of law arose, as CESTAT&#039;s evidence appreciation was neither perverse nor manifestly erroneous, and dismissed the appeal in limine.</description>
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    <pubDate>Fri, 13 Oct 2023 00:00:00 +0530</pubDate>
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      <title>2023 (11) TMI 115 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=445224</link>
      <description>The Delhi HC dismissed an appeal challenging CESTAT&#039;s order that set aside the suspension of a customs broker&#039;s license. The Revenue had suspended the license alleging violations of CBLR 2018 regulations, claiming the broker facilitated customs clearance for goods imported by entities other than the named importers. CESTAT found the broker not guilty of statutory duty violations, noting proper verification of IEC and GSTIN, valid authorization, and existence of private arrangements between importers with mutual consent. The HC held no substantial question of law arose, as CESTAT&#039;s evidence appreciation was neither perverse nor manifestly erroneous, and dismissed the appeal in limine.</description>
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      <pubDate>Fri, 13 Oct 2023 00:00:00 +0530</pubDate>
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