https://www.taxtmi.com/caselaws?id=784977 The text addresses enforcement of customs broker licensing obligations where disciplinary findings rested solely on recorded statements that were not admitted as evidence by the Commissioner; consequently those statements were deemed irrelevant and could not sustain findings of breaches of licensing regulations. Because the person(s) who made the statements were neither examined nor their statements formally relied upon in the show cause notice, alleged violations relating to due diligence, supervision, duty to inform clients and vicarious liability were not established and the impugned order was set aside. en-us Wed, 14 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784977 The text addresses enforcement of customs broker licensing obligations where disciplinary findings rested solely on recorded statements that were not admitted as evidence by the Commissioner; consequently those statements were deemed irrelevant and could not sustain findings of breaches of licensing regulations. Because the person(s) who made the statements were neither examined nor their statements formally relied upon in the show cause notice, alleged violations relating to due diligence, supervision, duty to inform clients and vicarious liability were not established and the impugned order was set aside. Case-Laws Customs Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784977