https://www.taxtmi.com/caselaws?id=765476 The Tribunal set aside the Commissioner's order revoking the Customs Broker License, forfeiting the security deposit, and imposing a penalty on the appellant. It determined that regulation 10(k) of the Customs Brokers Licensing Regulations 2018 pertains to record-keeping and not to the verification of business premises or the authenticity of a rent agreement. The Tribunal found the Commissioner's reliance on the alleged forgery of the rent agreement misplaced, especially given the appellant's longstanding use of the business address and the lack of physical verification by the department. The appeal was allowed, and the penalties were deemed unjustified. en-us Tue, 21 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 10:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765476 The Tribunal set aside the Commissioner's order revoking the Customs Broker License, forfeiting the security deposit, and imposing a penalty on the appellant. It determined that regulation 10(k) of the Customs Brokers Licensing Regulations 2018 pertains to record-keeping and not to the verification of business premises or the authenticity of a rent agreement. The Tribunal found the Commissioner's reliance on the alleged forgery of the rent agreement misplaced, especially given the appellant's longstanding use of the business address and the lack of physical verification by the department. The appeal was allowed, and the penalties were deemed unjustified. Case-Laws Customs Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765476