https://www.taxtmi.com/caselaws?id=445948 The Tribunal set aside the Rs. 50,000 penalty imposed on the customs broker, M/s. Access World Wide Cargo, for allegedly violating the Customs Broker Licensing Regulations, 2013/2018. It found no failure in due diligence by the broker, as the exporter independently claimed ineligible drawbacks. The Tribunal noted the absence of mala fide intent and upheld the broker's unblemished record, concurring with the inquiry officer that the allegations under Regulation 10(e) were unsustainable. Consequently, the appeal was allowed, and the penalty was revoked. en-us Tue, 21 Nov 2023 00:00:00 +0530 Tue, 21 Nov 2023 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445948 The Tribunal set aside the Rs. 50,000 penalty imposed on the customs broker, M/s. Access World Wide Cargo, for allegedly violating the Customs Broker Licensing Regulations, 2013/2018. It found no failure in due diligence by the broker, as the exporter independently claimed ineligible drawbacks. The Tribunal noted the absence of mala fide intent and upheld the broker's unblemished record, concurring with the inquiry officer that the allegations under Regulation 10(e) were unsustainable. Consequently, the appeal was allowed, and the penalty was revoked. Case-Laws Customs Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445948