https://www.taxtmi.com/caselaws?id=448383 CESTAT Mumbai upheld the revocation of customs broker license for conspiracy in smuggling red sanders through illegal export of prohibited goods. The appellants failed to fulfill obligations under Regulations 10(a), 10(e), 10(j), 10(k) and 10(n) of CBLR 2018. Despite acknowledging delay in adjudication (export occurred November 2015, revocation order passed March 2019), the tribunal found reasonable grounds existed. DRI investigation revealed fabricated documents where declared fabric glue/carpets were substituted with prohibited red sanders, violating Customs Act 1962 and Foreign Trade Policy. The tribunal confirmed revocation, penalty imposition, and security deposit forfeiture were appropriate given the customs broker's failure in due diligence obligations. Appeal dismissed. en-us Wed, 03 Jan 2024 00:00:00 +0530 Wed, 17 Jan 2024 23:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448383 CESTAT Mumbai upheld the revocation of customs broker license for conspiracy in smuggling red sanders through illegal export of prohibited goods. The appellants failed to fulfill obligations under Regulations 10(a), 10(e), 10(j), 10(k) and 10(n) of CBLR 2018. Despite acknowledging delay in adjudication (export occurred November 2015, revocation order passed March 2019), the tribunal found reasonable grounds existed. DRI investigation revealed fabricated documents where declared fabric glue/carpets were substituted with prohibited red sanders, violating Customs Act 1962 and Foreign Trade Policy. The tribunal confirmed revocation, penalty imposition, and security deposit forfeiture were appropriate given the customs broker's failure in due diligence obligations. Appeal dismissed. Case-Laws Customs Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448383