https://www.taxtmi.com/caselaws?id=448135 The Tribunal held that, under the Customs Broker Licensing Regulations, the Revenue had no statutory right to appeal because the appellate provision conferred that remedy only on an aggrieved Customs Broker or F-card holder, and no contrary authority displaced that interpretation. It also found that a bona fide request to substitute a name in the licence amounted only to a procedural lapse, with no finding of mala fide intent or conspiracy, so penalty for a technical breach was unwarranted. The penalties imposed on the assessee and the individual appellant were therefore set aside, while the Revenue's challenge to the dropping of revocation proceedings failed. en-us Wed, 10 Jan 2024 00:00:00 +0530 Fri, 12 Jan 2024 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448135 The Tribunal held that, under the Customs Broker Licensing Regulations, the Revenue had no statutory right to appeal because the appellate provision conferred that remedy only on an aggrieved Customs Broker or F-card holder, and no contrary authority displaced that interpretation. It also found that a bona fide request to substitute a name in the licence amounted only to a procedural lapse, with no finding of mala fide intent or conspiracy, so penalty for a technical breach was unwarranted. The penalties imposed on the assessee and the individual appellant were therefore set aside, while the Revenue's challenge to the dropping of revocation proceedings failed. Case-Laws Customs Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448135