https://www.taxtmi.com/highlights?id=75232 Penalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - Despite allegations of the exporter attempting fraudulent exports to avail excess GST refunds, the tribunal found no evidence of collusion between the appellant and the exporter. Therefore, holding the appellant accountable for the exporter's actions without any proof of collusion would be unjust. Penalty set aside. en-us Wed, 28 Feb 2024 08:35:25 +0530 Wed, 28 Feb 2024 08:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75232 Penalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - Despite allegations of the exporter attempting fraudulent exports to avail excess GST refunds, the tribunal found no evidence of collusion between the appellant and the exporter. Therefore, holding the appellant accountable for the exporter's actions without any proof of collusion would be unjust. Penalty set aside. Highlights Customs Wed, 28 Feb 2024 08:35:25 +0530 https://www.taxtmi.com/highlights?id=75232