https://www.taxtmi.com/caselaws?id=756047 CESTAT New Delhi held that a customs broker violated Regulation 10(d) of CBLR 2018 by failing to advise a client about authorization requirements for exporting Triethanolamine, a SCOMET item, to Mozambique. The tribunal rejected the broker's reliance on client declarations, emphasizing the broker's duty to know applicable laws. The SCN was deemed timely issued within 80 days of receiving the corrected offence report. While finding the violation serious, CESTAT set aside licence revocation and security deposit forfeiture as disproportionate, upholding only the Rs. 50,000 penalty. Appeal partly allowed. en-us Wed, 24 Jul 2024 00:00:00 +0530 Fri, 26 Jul 2024 09:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756047 CESTAT New Delhi held that a customs broker violated Regulation 10(d) of CBLR 2018 by failing to advise a client about authorization requirements for exporting Triethanolamine, a SCOMET item, to Mozambique. The tribunal rejected the broker's reliance on client declarations, emphasizing the broker's duty to know applicable laws. The SCN was deemed timely issued within 80 days of receiving the corrected offence report. While finding the violation serious, CESTAT set aside licence revocation and security deposit forfeiture as disproportionate, upholding only the Rs. 50,000 penalty. Appeal partly allowed. Case-Laws Customs Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756047