https://www.taxtmi.com/caselaws?id=784363 Revocation of a customs broker licence under the Customs Broker Licensing Regulations, 2018 requires reliable foundational material linking the broker to the impugned export transactions and alleged regulatory breaches. Where the broker consistently denies any connection with the exporters, the notice is sent to an incorrect address, and the record lacks verifiable documents such as shipping bills or other basic evidence, the allegations cannot be sustained. On the facts described, the absence of dependable proof connecting the broker to the exports made the conclusions on breach unsustainable, so the licence revocation and penalty were set aside and the appeal succeeded. en-us Wed, 17 Dec 2025 00:00:00 +0530 Sat, 03 Jan 2026 08:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784363 Revocation of a customs broker licence under the Customs Broker Licensing Regulations, 2018 requires reliable foundational material linking the broker to the impugned export transactions and alleged regulatory breaches. Where the broker consistently denies any connection with the exporters, the notice is sent to an incorrect address, and the record lacks verifiable documents such as shipping bills or other basic evidence, the allegations cannot be sustained. On the facts described, the absence of dependable proof connecting the broker to the exports made the conclusions on breach unsustainable, so the licence revocation and penalty were set aside and the appeal succeeded. Case-Laws Customs Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784363