https://www.taxtmi.com/caselaws?id=314247 Calcutta HC affirmed the Tribunal's decision dismissing customs broker license cancellation proceedings. The court found no violations of Customs Brokers Licensing Regulations 2018, including Regulations 1(4), 10(d), 10(m), 10(n), and 13(2). The arrangement with G-Card holder was deemed internal and not a license transfer violation. No evidence supported allegations of improper client advice or inefficient duty performance. The broker was not liable for violations by third parties who filed shipping bills. Documents from government agencies substantiated exporter existence. The appeal was dismissed with substantial questions of law answered against revenue. en-us Sat, 18 Nov 2023 00:00:00 +0530 Mon, 27 May 2024 21:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314247 Calcutta HC affirmed the Tribunal's decision dismissing customs broker license cancellation proceedings. The court found no violations of Customs Brokers Licensing Regulations 2018, including Regulations 1(4), 10(d), 10(m), 10(n), and 13(2). The arrangement with G-Card holder was deemed internal and not a license transfer violation. No evidence supported allegations of improper client advice or inefficient duty performance. The broker was not liable for violations by third parties who filed shipping bills. Documents from government agencies substantiated exporter existence. The appeal was dismissed with substantial questions of law answered against revenue. Case-Laws Customs Sat, 18 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314247