https://www.taxtmi.com/caselaws?id=762590 CESTAT Mumbai set aside the Commissioner of Customs' order continuing suspension of a Customs Broker's license. The appellant CB was charged with violating CBLR 2018 regulations 10(d), 10(e), 10(k), and 10(n) regarding due diligence in export declarations. The Tribunal found the suspension order non-compliant with Regulation 16 requirements, lacking justification for immediate suspension nearly four years after the alleged January 2019 overvaluation incident. No evidence established the CB's role in export goods overvaluation. The Commissioner failed to demonstrate appropriateness for continued suspension under Regulation 16. The Tribunal directed completion of inquiry proceedings under Regulation 17 within six months. en-us Fri, 29 Nov 2024 00:00:00 +0530 Wed, 04 Dec 2024 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762590 CESTAT Mumbai set aside the Commissioner of Customs' order continuing suspension of a Customs Broker's license. The appellant CB was charged with violating CBLR 2018 regulations 10(d), 10(e), 10(k), and 10(n) regarding due diligence in export declarations. The Tribunal found the suspension order non-compliant with Regulation 16 requirements, lacking justification for immediate suspension nearly four years after the alleged January 2019 overvaluation incident. No evidence established the CB's role in export goods overvaluation. The Commissioner failed to demonstrate appropriateness for continued suspension under Regulation 16. The Tribunal directed completion of inquiry proceedings under Regulation 17 within six months. Case-Laws Customs Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762590