https://www.taxtmi.com/caselaws?id=450788 CESTAT New Delhi dismissed the appeal challenging revocation of customs broker license, forfeiture of security deposit, and penalty imposition. The appellant CHA firm violated CBLR 2018 regulations 10(d), 10(e), 10(m), and 10(n) by failing to verify exporter's KYC/goods before filing shipping bills. The tribunal held the appellant vicariously liable for employee's misconduct under regulation 13(12) and respondent superior doctrine. Despite claims that the senior manager acted in personal capacity, evidence showed bogus entries in accounts and management's failure in due diligence. The license revocation was upheld. en-us Tue, 12 Mar 2024 00:00:00 +0530 Wed, 13 Mar 2024 08:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450788 CESTAT New Delhi dismissed the appeal challenging revocation of customs broker license, forfeiture of security deposit, and penalty imposition. The appellant CHA firm violated CBLR 2018 regulations 10(d), 10(e), 10(m), and 10(n) by failing to verify exporter's KYC/goods before filing shipping bills. The tribunal held the appellant vicariously liable for employee's misconduct under regulation 13(12) and respondent superior doctrine. Despite claims that the senior manager acted in personal capacity, evidence showed bogus entries in accounts and management's failure in due diligence. The license revocation was upheld. Case-Laws Customs Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450788