https://www.taxtmi.com/highlights?id=75063 Revocation of Customs Broker License - Deemed revocation - The tribunal observed that, the the appellants had performed due diligence in verifying the exporter's details as required under Regulation 10(n). - The ineligible claim for export incentives was found by the department only on the basis of specific investigation conducted by the NSPU/R&I customs authorities, and hence the appellants CB cannot be found fault for the reason that they did not advise their client importer to comply with the provisions of the Act. - The Tribunal held that, the procedure outlined in Regulation 17 for revoking a license or imposing a penalty was not followed correctly, particularly regarding the opportunity for cross-examination. en-us Wed, 21 Feb 2024 07:11:57 +0530 Wed, 21 Feb 2024 07:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75063 Revocation of Customs Broker License - Deemed revocation - The tribunal observed that, the the appellants had performed due diligence in verifying the exporter's details as required under Regulation 10(n). - The ineligible claim for export incentives was found by the department only on the basis of specific investigation conducted by the NSPU/R&I customs authorities, and hence the appellants CB cannot be found fault for the reason that they did not advise their client importer to comply with the provisions of the Act. - The Tribunal held that, the procedure outlined in Regulation 17 for revoking a license or imposing a penalty was not followed correctly, particularly regarding the opportunity for cross-examination. Highlights Customs Wed, 21 Feb 2024 07:11:57 +0530 https://www.taxtmi.com/highlights?id=75063