https://www.taxtmi.com/caselaws?id=778926 CESTAT (AT) allowed the appeal in part, holding a customs broker cannot be held liable for relying on GSTINs issued by revenue officers (benami registrations) and setting aside that specific finding, but upheld failures to produce authorizations/KYC and breaches of Regulations 10(a), 10(b), 10(j), 10(n), 10(p) and 10(q). The Tribunal found the misconduct grave - the broker had permitted unauthorized use of its licence and failed to maintain records - and sustained revocation of the broker's licence, forfeiture of security and imposition of a Rs.50,000 penalty. en-us Tue, 23 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 11:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778926 CESTAT (AT) allowed the appeal in part, holding a customs broker cannot be held liable for relying on GSTINs issued by revenue officers (benami registrations) and setting aside that specific finding, but upheld failures to produce authorizations/KYC and breaches of Regulations 10(a), 10(b), 10(j), 10(n), 10(p) and 10(q). The Tribunal found the misconduct grave - the broker had permitted unauthorized use of its licence and failed to maintain records - and sustained revocation of the broker's licence, forfeiture of security and imposition of a Rs.50,000 penalty. Case-Laws Customs Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778926