https://www.taxtmi.com/caselaws?id=758329 The Bombay HC dismissed an appeal challenging CESTAT's order allowing revocation of a customs broker license. The customs authority had revoked the license and forfeited security deposit based on alleged improper activities. However, CESTAT found the revocation proceedings invalid as they were based on two show cause notices from 2009 and 2010 that had been quashed. Additionally, under Regulation 17 of Custom Brokers Licensing Regulations, 2018, an offense report to the licensing authority is mandatory before initiating revocation proceedings. Since no offense report was received, the proceedings were deemed non-est and beyond the authority's power. The HC upheld CESTAT's decision. en-us Wed, 04 Sep 2024 00:00:00 +0530 Wed, 11 Sep 2024 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758329 The Bombay HC dismissed an appeal challenging CESTAT's order allowing revocation of a customs broker license. The customs authority had revoked the license and forfeited security deposit based on alleged improper activities. However, CESTAT found the revocation proceedings invalid as they were based on two show cause notices from 2009 and 2010 that had been quashed. Additionally, under Regulation 17 of Custom Brokers Licensing Regulations, 2018, an offense report to the licensing authority is mandatory before initiating revocation proceedings. Since no offense report was received, the proceedings were deemed non-est and beyond the authority's power. The HC upheld CESTAT's decision. Case-Laws Customs Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758329