https://www.taxtmi.com/caselaws?id=753175 CESTAT Bangalore upheld the revocation of a customs broker's license and forfeiture of security deposit for facilitating gold smuggling through diplomatic cargo declarations. The broker violated CBLR 2018 regulations by failing to verify consignor details, not filing proper documentation, and not reporting non-compliance to customs despite knowing the consignor was not affiliated with UAE Ministry of Foreign Affairs. The tribunal rejected arguments regarding time-barred notice, non-production of documents, and refusal of cross-examination, finding these were delay tactics. The broker's actions constituted violations of regulations 10(d), 10(e), and 10(n) of CBLR 2018. en-us Wed, 22 May 2024 00:00:00 +0530 Mon, 27 May 2024 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753175 CESTAT Bangalore upheld the revocation of a customs broker's license and forfeiture of security deposit for facilitating gold smuggling through diplomatic cargo declarations. The broker violated CBLR 2018 regulations by failing to verify consignor details, not filing proper documentation, and not reporting non-compliance to customs despite knowing the consignor was not affiliated with UAE Ministry of Foreign Affairs. The tribunal rejected arguments regarding time-barred notice, non-production of documents, and refusal of cross-examination, finding these were delay tactics. The broker's actions constituted violations of regulations 10(d), 10(e), and 10(n) of CBLR 2018. Case-Laws Customs Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753175