https://www.taxtmi.com/caselaws?id=782500 CESTAT Kolkata upheld the adjudicating authority's order exonerating the customs broker from the alleged violation of Regulation 10(e) of CBLR, 2018. The Tribunal found that the broker filed the Bill of Entry based on invoice, packing list and related documents emailed and duly authorized by the actual importer. Invoice, Bill of Lading and quantity details matched, and the use of a different email and phone number in the IGM was treated as secondary information, unintentionally overlooked. The alleged lack of due diligence was held untenable, and the Revenue's appeal was dismissed. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782500 CESTAT Kolkata upheld the adjudicating authority's order exonerating the customs broker from the alleged violation of Regulation 10(e) of CBLR, 2018. The Tribunal found that the broker filed the Bill of Entry based on invoice, packing list and related documents emailed and duly authorized by the actual importer. Invoice, Bill of Lading and quantity details matched, and the use of a different email and phone number in the IGM was treated as secondary information, unintentionally overlooked. The alleged lack of due diligence was held untenable, and the Revenue's appeal was dismissed. Case-Laws Customs Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782500