https://www.taxtmi.com/caselaws?id=765316 The CESTAT NEW DELHI allowed the appeal against revocation of customs broker license. The Department alleged violation of Regulation 10(n) of Customs Broker Licensing Regulation 2018 for facilitating exports by non-existent entities. The Tribunal found the customs broker had obtained proper KYC documents including PAN, Aadhar, and IEC, none of which were fake. The exporter appeared for statements when summoned, proving existence. The GSTIN cancellation issue was due to software automatically using Aadhar number instead of GSTIN through ICEGATE. The Department failed to prove the broker facilitated exports by non-existent exporters or that any documents were forged. No violation of Regulation 10(n) was established. en-us Mon, 27 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 10:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765316 The CESTAT NEW DELHI allowed the appeal against revocation of customs broker license. The Department alleged violation of Regulation 10(n) of Customs Broker Licensing Regulation 2018 for facilitating exports by non-existent entities. The Tribunal found the customs broker had obtained proper KYC documents including PAN, Aadhar, and IEC, none of which were fake. The exporter appeared for statements when summoned, proving existence. The GSTIN cancellation issue was due to software automatically using Aadhar number instead of GSTIN through ICEGATE. The Department failed to prove the broker facilitated exports by non-existent exporters or that any documents were forged. No violation of Regulation 10(n) was established. Case-Laws Customs Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765316