https://www.taxtmi.com/caselaws?id=782264 Customs Brokers Licensing Regulations action based on offence reports failed once the core allegation that Let Export Orders were issued before the goods were carted no longer survived in the underlying show cause proceedings. The regulatory proceedings had been founded on that allegation to support a higher drawback-related export fraud theory, but the charges against the customs officers who issued the orders were dropped. With the foundational allegation eliminated, the basis for revocation of the Customs Brokers licence and forfeiture of the security deposit ceased to exist, and the revocation order was set aside. en-us Mon, 19 May 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782264 Customs Brokers Licensing Regulations action based on offence reports failed once the core allegation that Let Export Orders were issued before the goods were carted no longer survived in the underlying show cause proceedings. The regulatory proceedings had been founded on that allegation to support a higher drawback-related export fraud theory, but the charges against the customs officers who issued the orders were dropped. With the foundational allegation eliminated, the basis for revocation of the Customs Brokers licence and forfeiture of the security deposit ceased to exist, and the revocation order was set aside. Case-Laws Customs Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782264