https://www.taxtmi.com/caselaws?id=773255 Proceedings under the Customs Brokers Licensing Regulations, 2013 are disciplinary in character but carry penal consequences, so the department must prove alleged misconduct on a preponderance of probabilities with reliable evidence. Uncorroborated statements, suspicion and coincidences cannot replace legal proof, and adverse action cannot rest on unsupported allegations when the broker denies them. On the facts described, the evidentiary foundation was insufficient to sustain revocation of the customs broker licence, forfeiture of the security deposit or penalty, so the appeal succeeded. en-us Thu, 19 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 08:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773255 Proceedings under the Customs Brokers Licensing Regulations, 2013 are disciplinary in character but carry penal consequences, so the department must prove alleged misconduct on a preponderance of probabilities with reliable evidence. Uncorroborated statements, suspicion and coincidences cannot replace legal proof, and adverse action cannot rest on unsupported allegations when the broker denies them. On the facts described, the evidentiary foundation was insufficient to sustain revocation of the customs broker licence, forfeiture of the security deposit or penalty, so the appeal succeeded. Case-Laws Customs Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773255