https://www.taxtmi.com/caselaws?id=754111 CESTAT Bangalore set aside the revocation of customs broker license and forfeiture of security deposit, finding email evidence inadmissible without Section 138C certification and denial of cross-examination rights violated natural justice principles. The tribunal held that the broker could not reasonably detect baggage misuse by passengers until inspection and that failure to supervise staff constituted insufficient grounds for license revocation under CBLR 2018. However, CESTAT upheld a reduced penalty of Rs. 40,000 for lack of due diligence in staff supervision, considering the license suspension period. Appeal was partially allowed with modified penalty provisions. en-us Tue, 30 Apr 2024 00:00:00 +0530 Mon, 17 Jun 2024 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754111 CESTAT Bangalore set aside the revocation of customs broker license and forfeiture of security deposit, finding email evidence inadmissible without Section 138C certification and denial of cross-examination rights violated natural justice principles. The tribunal held that the broker could not reasonably detect baggage misuse by passengers until inspection and that failure to supervise staff constituted insufficient grounds for license revocation under CBLR 2018. However, CESTAT upheld a reduced penalty of Rs. 40,000 for lack of due diligence in staff supervision, considering the license suspension period. Appeal was partially allowed with modified penalty provisions. Case-Laws Customs Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754111