https://www.taxtmi.com/caselaws?id=769057 CESTAT New Delhi set aside penalty imposed on customs broker for alleged violations of Regulation 11(d) and 11(n) of CBLR, 2013. The department alleged broker was unaware actual importers had changed but failed to verify authorization. Tribunal found broker received proper authorization letter from reconstituted firm's partners authorizing previous partner to engage customs broker for clearance. All KYC documents including IEC code and firm identity were valid. Adjudicating authority acknowledged broker was unaware of firm's reconstitution and allegations were unproven. No false intention or deliberate misconduct established. Appeal allowed, penalty set aside. en-us Thu, 03 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769057 CESTAT New Delhi set aside penalty imposed on customs broker for alleged violations of Regulation 11(d) and 11(n) of CBLR, 2013. The department alleged broker was unaware actual importers had changed but failed to verify authorization. Tribunal found broker received proper authorization letter from reconstituted firm's partners authorizing previous partner to engage customs broker for clearance. All KYC documents including IEC code and firm identity were valid. Adjudicating authority acknowledged broker was unaware of firm's reconstitution and allegations were unproven. No false intention or deliberate misconduct established. Appeal allowed, penalty set aside. Case-Laws Customs Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769057