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    <title>2024 (1) TMI 1090 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to drop proceedings against the Customs Broker for alleged failure to advise on the correct classification of imported goods. The Tribunal found no violation of Customs Brokers Licensing Regulations (CBLR), as the Broker classified goods based on the importer&#039;s instructions, consistent with the import invoice. The Tribunal dismissed the Revenue&#039;s appeal, supporting the Broker&#039;s compliance with regulations and refuting allegations of collusion, thereby affirming the importer&#039;s classification as correct.</description>
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    <pubDate>Wed, 24 Jan 2024 00:00:00 +0530</pubDate>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to drop proceedings against the Customs Broker for alleged failure to advise on the correct classification of imported goods. The Tribunal found no violation of Customs Brokers Licensing Regulations (CBLR), as the Broker classified goods based on the importer&#039;s instructions, consistent with the import invoice. The Tribunal dismissed the Revenue&#039;s appeal, supporting the Broker&#039;s compliance with regulations and refuting allegations of collusion, thereby affirming the importer&#039;s classification as correct.</description>
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