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    <title>2025 (9) TMI 1642 - CESTAT KOLKATA</title>
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    <description>CESTAT held that the customs broker&#039;s alleged breaches of Regulations 10(b), 10(d), 10(m), 10(n) and 10(q) of the CBLR, 2018 were not substantiated. The Tribunal found the broker had transacted business at the customs station, possessed authentic exporter documents (IEC, GSTIN, PAN, Aadhaar), cooperated with the investigation, and there was no proof of knowledge of document manipulation or delay. Consequently, the impugned orders revoking the broker&#039;s license, forfeiting the security deposit and imposing penalty were set aside and the appeal was allowed.</description>
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    <pubDate>Fri, 26 Sep 2025 00:00:00 +0530</pubDate>
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      <title>2025 (9) TMI 1642 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=779153</link>
      <description>CESTAT held that the customs broker&#039;s alleged breaches of Regulations 10(b), 10(d), 10(m), 10(n) and 10(q) of the CBLR, 2018 were not substantiated. The Tribunal found the broker had transacted business at the customs station, possessed authentic exporter documents (IEC, GSTIN, PAN, Aadhaar), cooperated with the investigation, and there was no proof of knowledge of document manipulation or delay. Consequently, the impugned orders revoking the broker&#039;s license, forfeiting the security deposit and imposing penalty were set aside and the appeal was allowed.</description>
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      <pubDate>Fri, 26 Sep 2025 00:00:00 +0530</pubDate>
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