https://www.taxtmi.com/caselaws?id=757357 CESTAT Allahabad allowed the appeal challenging revocation of customs broker licence and forfeiture of security deposit. The tribunal found insufficient evidence to establish the appellant's involvement in filing a mis-declared bill of entry using their login credentials. Despite allegations of regulatory contraventions under CBLR 2018, no forensic examination was conducted on disputed documents, and the importer explicitly denied any contact with the appellant. The tribunal held the adjudication lacked proper evidence and application of judicial mind, violating natural justice principles. en-us Tue, 20 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 08:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757357 CESTAT Allahabad allowed the appeal challenging revocation of customs broker licence and forfeiture of security deposit. The tribunal found insufficient evidence to establish the appellant's involvement in filing a mis-declared bill of entry using their login credentials. Despite allegations of regulatory contraventions under CBLR 2018, no forensic examination was conducted on disputed documents, and the importer explicitly denied any contact with the appellant. The tribunal held the adjudication lacked proper evidence and application of judicial mind, violating natural justice principles. Case-Laws Customs Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757357