https://www.taxtmi.com/caselaws?id=447949 CESTAT Mumbai allowed the appeal challenging suspension of customs broker license. The Principal Commissioner had suspended the license alleging violations of CBLR 2018 Regulations 10(d) and 10(m) for incomplete declaration of imported goods and mandatory certifications. CESTAT found no evidence of purposeful mis-declaration by the customs broker who had filed bills based on available invoices and packing lists. The tribunal noted proper BIS certificates were submitted during investigation. Crucially, CESTAT held natural justice was violated as the broker was denied cross-examination opportunity during inquiry proceedings, citing precedent from Telangana HC. The impugned order was set aside and license suspension revoked. en-us Fri, 05 Jan 2024 00:00:00 +0530 Tue, 09 Jan 2024 08:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447949 CESTAT Mumbai allowed the appeal challenging suspension of customs broker license. The Principal Commissioner had suspended the license alleging violations of CBLR 2018 Regulations 10(d) and 10(m) for incomplete declaration of imported goods and mandatory certifications. CESTAT found no evidence of purposeful mis-declaration by the customs broker who had filed bills based on available invoices and packing lists. The tribunal noted proper BIS certificates were submitted during investigation. Crucially, CESTAT held natural justice was violated as the broker was denied cross-examination opportunity during inquiry proceedings, citing precedent from Telangana HC. The impugned order was set aside and license suspension revoked. Case-Laws Customs Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447949