https://www.taxtmi.com/caselaws?id=784910 Whether the customs broker breached CBLR obligations by facilitating duty-free diversion and thereby warranted license revocation and security forfeiture: tribunal held the alleged violations of regs 11(d), 11(e), 11(m) and 11(n) were unsustainable because misuse of Advance Authorization was discovered by post-import DRI investigation after customs clearance, and customs had no contemporaneous basis to impute knowledge to the broker; KYC requirements were met per CBIC circular. Outcome: revocation and forfeiture set aside. Whether the broker failed to act proactively under reg 11(a)/12(a): relying on K.M. Ganatra, the tribunal found some dereliction in not obtaining proper authorization/being proactive; Outcome: a reasonable penalty is justified and substituted for revocation. en-us Tue, 06 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784910 Whether the customs broker breached CBLR obligations by facilitating duty-free diversion and thereby warranted license revocation and security forfeiture: tribunal held the alleged violations of regs 11(d), 11(e), 11(m) and 11(n) were unsustainable because misuse of Advance Authorization was discovered by post-import DRI investigation after customs clearance, and customs had no contemporaneous basis to impute knowledge to the broker; KYC requirements were met per CBIC circular. Outcome: revocation and forfeiture set aside. Whether the broker failed to act proactively under reg 11(a)/12(a): relying on K.M. Ganatra, the tribunal found some dereliction in not obtaining proper authorization/being proactive; Outcome: a reasonable penalty is justified and substituted for revocation. Case-Laws Customs Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784910