https://www.taxtmi.com/caselaws?id=446401 CESTAT Kolkata set aside the Commissioner's order revoking a customs broker's license for alleged over-valuation of export goods. The tribunal found no conclusive evidence linking the broker to the fraud, noting that export value declaration is the exporter's prerogative, not the broker's. The department failed to establish the broker's involvement through positive evidence, relying instead on unverified testimony and presumptions. The tribunal ruled that allegations under CBLR 2018 were misdirected and unfounded, annulling the license revocation and associated penalties. en-us Fri, 01 Dec 2023 00:00:00 +0530 Mon, 04 Dec 2023 08:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446401 CESTAT Kolkata set aside the Commissioner's order revoking a customs broker's license for alleged over-valuation of export goods. The tribunal found no conclusive evidence linking the broker to the fraud, noting that export value declaration is the exporter's prerogative, not the broker's. The department failed to establish the broker's involvement through positive evidence, relying instead on unverified testimony and presumptions. The tribunal ruled that allegations under CBLR 2018 were misdirected and unfounded, annulling the license revocation and associated penalties. Case-Laws Customs Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446401