https://www.taxtmi.com/caselaws?id=763381 CESTAT Mumbai set aside the revocation of customs broker licence and penalties imposed under Customs Brokers Licensing Regulations, 2018. The tribunal held that pre-export transactions fall outside the broker's licensed activities under section 146 of Customs Act, 1962. Regarding alleged violations of regulations 10(d), 10(e), 10(f) and 10(n), the tribunal found no evidence that the broker provided incorrect information leading to statutory breaches. The licensing authority failed to prove that required verifications were not undertaken or that client details were fictitious. Appeal allowed. en-us Fri, 13 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763381 CESTAT Mumbai set aside the revocation of customs broker licence and penalties imposed under Customs Brokers Licensing Regulations, 2018. The tribunal held that pre-export transactions fall outside the broker's licensed activities under section 146 of Customs Act, 1962. Regarding alleged violations of regulations 10(d), 10(e), 10(f) and 10(n), the tribunal found no evidence that the broker provided incorrect information leading to statutory breaches. The licensing authority failed to prove that required verifications were not undertaken or that client details were fictitious. Appeal allowed. Case-Laws Customs Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763381