https://www.taxtmi.com/caselaws?id=449363 CESTAT New Delhi upheld revocation of customs broker's licence and forfeiture of security deposit with penalty for violations of CBLR Regulations 10(a), 10(d), and 10(n). The broker filed benami Bills of Entry without obtaining authorization from the actual importer, facilitating smuggling of psychotropic substance dry khat. The tribunal found the broker failed to contact the declared importer, filed entries based on wrong information from unauthorized persons, and violated verification requirements. The tribunal emphasized that benami filings undermine customs procedures and risk-based controls, potentially enabling contraband imports. Appeal rejected. en-us Fri, 09 Feb 2024 00:00:00 +0530 Wed, 21 Aug 2024 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449363 CESTAT New Delhi upheld revocation of customs broker's licence and forfeiture of security deposit with penalty for violations of CBLR Regulations 10(a), 10(d), and 10(n). The broker filed benami Bills of Entry without obtaining authorization from the actual importer, facilitating smuggling of psychotropic substance dry khat. The tribunal found the broker failed to contact the declared importer, filed entries based on wrong information from unauthorized persons, and violated verification requirements. The tribunal emphasized that benami filings undermine customs procedures and risk-based controls, potentially enabling contraband imports. Appeal rejected. Case-Laws Customs Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449363