https://www.taxtmi.com/caselaws?id=786934 Revocation of a customs broker licence, forfeiture of security and penalty predicated solely on Regulation 10(d)/11(d) was set aside because the record did not establish primary liability for an ineligible exemption claim. The tribunal found inconsistent application of mind by the licensing authority, noted prior departmental clearances and importer-documented exemption claims, and applied precedent that bona fide classification or exemption claims based on importer documents and past clearances do not equate to mis-declaration warranting licence revocation; the impugned sanctions were therefore quashed. en-us Thu, 19 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 07:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786934 Revocation of a customs broker licence, forfeiture of security and penalty predicated solely on Regulation 10(d)/11(d) was set aside because the record did not establish primary liability for an ineligible exemption claim. The tribunal found inconsistent application of mind by the licensing authority, noted prior departmental clearances and importer-documented exemption claims, and applied precedent that bona fide classification or exemption claims based on importer documents and past clearances do not equate to mis-declaration warranting licence revocation; the impugned sanctions were therefore quashed. Case-Laws Customs Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786934