https://www.taxtmi.com/caselaws?id=448245 CESTAT Chennai set aside the revocation of a customs broker license in a cigarette smuggling case where contraband was concealed behind declared goods. The tribunal found violations of natural justice as the enquiry report was not communicated to the appellant, despite the report absolving the broker of charges. Citing precedents that customs brokers are mere processing agents without obligation to verify transaction genuineness, and that revocation requires aggravating factors showing mens rea or gross violations, the tribunal held revocation was too harsh. Given the four-year suspension period constituted adequate punishment, the license was ordered to be revived. However, a penalty of Rs.50,000 under CBLR 2018 was upheld. Appeal allowed in part. en-us Fri, 05 Jan 2024 00:00:00 +0530 Sun, 14 Jan 2024 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448245 CESTAT Chennai set aside the revocation of a customs broker license in a cigarette smuggling case where contraband was concealed behind declared goods. The tribunal found violations of natural justice as the enquiry report was not communicated to the appellant, despite the report absolving the broker of charges. Citing precedents that customs brokers are mere processing agents without obligation to verify transaction genuineness, and that revocation requires aggravating factors showing mens rea or gross violations, the tribunal held revocation was too harsh. Given the four-year suspension period constituted adequate punishment, the license was ordered to be revived. However, a penalty of Rs.50,000 under CBLR 2018 was upheld. Appeal allowed in part. Case-Laws Customs Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448245