https://www.taxtmi.com/caselaws?id=781753 CESTAT Chandigarh allowed the appeal of the customs broker and set aside the suspension/revocation of its licence. The Tribunal held that, under CHLR 2018, a customs broker is only required to verify exporters based on documents such as IEC and PAN, and need not conduct physical visits or deep background checks. As the Department did not allege that the documents were forged or fake, due diligence was deemed satisfied. No collusion or mens rea was established, and the broker had already suffered non-use of licence for 7-8 years. Applying proportionality, CESTAT held that harsh penal action was unwarranted. en-us Tue, 18 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781753 CESTAT Chandigarh allowed the appeal of the customs broker and set aside the suspension/revocation of its licence. The Tribunal held that, under CHLR 2018, a customs broker is only required to verify exporters based on documents such as IEC and PAN, and need not conduct physical visits or deep background checks. As the Department did not allege that the documents were forged or fake, due diligence was deemed satisfied. No collusion or mens rea was established, and the broker had already suffered non-use of licence for 7-8 years. Applying proportionality, CESTAT held that harsh penal action was unwarranted. Case-Laws Customs Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781753