https://www.taxtmi.com/caselaws?id=756248 The CESTAT New Delhi set aside the revocation of a customs broker license and penalty imposed for alleged overvaluation of export goods to claim higher drawback. The Commissioner's findings were contradictory - simultaneously holding that the appellant had sublet the license to another entity while also finding the appellant directly violated regulations as the customs broker. The tribunal found the investigation flawed as no summons was issued to the appellant to record their statement or determine actual responsibility for filing the shipping bill. The appeal was allowed due to these procedural deficiencies and contradictory findings. en-us Wed, 10 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 08:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756248 The CESTAT New Delhi set aside the revocation of a customs broker license and penalty imposed for alleged overvaluation of export goods to claim higher drawback. The Commissioner's findings were contradictory - simultaneously holding that the appellant had sublet the license to another entity while also finding the appellant directly violated regulations as the customs broker. The tribunal found the investigation flawed as no summons was issued to the appellant to record their statement or determine actual responsibility for filing the shipping bill. The appeal was allowed due to these procedural deficiencies and contradictory findings. Case-Laws Customs Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756248