https://www.taxtmi.com/caselaws?id=765157 A Customs Broker was found not liable for alleged violations of the Customs Brokers Licensing Regulations, 2018 where the case rested mainly on a retracted statement and electronic chats without independent corroboration. The record showed authorisation by the importer, and the Tribunal held that a broker is not required to personally meet the importer or investigate the genuineness of government-issued documents beyond verifying the documents and particulars furnished. Because there was no reliable proof that the certificates of origin were false or forged, the allegations of connivance, abetment and regulatory breach failed, and the revocation, forfeiture and penalty were set aside. en-us Fri, 24 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765157 A Customs Broker was found not liable for alleged violations of the Customs Brokers Licensing Regulations, 2018 where the case rested mainly on a retracted statement and electronic chats without independent corroboration. The record showed authorisation by the importer, and the Tribunal held that a broker is not required to personally meet the importer or investigate the genuineness of government-issued documents beyond verifying the documents and particulars furnished. Because there was no reliable proof that the certificates of origin were false or forged, the allegations of connivance, abetment and regulatory breach failed, and the revocation, forfeiture and penalty were set aside. Case-Laws Customs Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765157