https://www.taxtmi.com/caselaws?id=767810 CESTAT Mumbai-AT partially allowed customs broker's appeal against licensing authority's order. The licensing authority found violations of regulations 10(d), 10(e), 10(n) and 13(2) of Customs Brokers Licensing Regulations, 2018, leading to license revocation, security deposit forfeiture, and penalty. CESTAT held that only regulation 10(n) violation was established, as the broker failed to properly verify client's operational premises despite having valid documentation. The broker's cursory verification constituted breach of duty to know client's activities. CESTAT set aside license revocation and security deposit forfeiture but upheld Rs. 50,000 penalty as proportionate punishment. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767810 CESTAT Mumbai-AT partially allowed customs broker's appeal against licensing authority's order. The licensing authority found violations of regulations 10(d), 10(e), 10(n) and 13(2) of Customs Brokers Licensing Regulations, 2018, leading to license revocation, security deposit forfeiture, and penalty. CESTAT held that only regulation 10(n) violation was established, as the broker failed to properly verify client's operational premises despite having valid documentation. The broker's cursory verification constituted breach of duty to know client's activities. CESTAT set aside license revocation and security deposit forfeiture but upheld Rs. 50,000 penalty as proportionate punishment. Case-Laws Customs Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767810