https://www.taxtmi.com/caselaws?id=771103 CESTAT New Delhi set aside the revocation of a customs broker's license and forfeiture order. The customs broker was accused of facilitating overvalued export clearances for non-existent exporters and violating CBLR 2018 regulations. The tribunal held that customs brokers have no power to examine goods or assess values under customs law, only to file shipping bills per provided documents. The broker had verified required KYC documents which were valid. No evidence proved the broker's prior knowledge of mis-declarations. The inquiry officer's report supported the broker, finding no violations of regulations 10(d), 10(e), and 10(n). The appeal was allowed. en-us Mon, 19 May 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771103 CESTAT New Delhi set aside the revocation of a customs broker's license and forfeiture order. The customs broker was accused of facilitating overvalued export clearances for non-existent exporters and violating CBLR 2018 regulations. The tribunal held that customs brokers have no power to examine goods or assess values under customs law, only to file shipping bills per provided documents. The broker had verified required KYC documents which were valid. No evidence proved the broker's prior knowledge of mis-declarations. The inquiry officer's report supported the broker, finding no violations of regulations 10(d), 10(e), and 10(n). The appeal was allowed. Case-Laws Customs Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771103