https://www.taxtmi.com/caselaws?id=790534 Revocation of a customs broker licence and penalty could not be sustained where the shipping bills showed self-filing and there was no credible documentary link connecting the broker to the impugned exports; uncorroborated reliance on a G-card holder's statement was insufficient to prove regulatory breach, so the penal action was set aside. The challenge based on delay and natural justice also failed because the enquiry and adjudication were found to be within the prescribed regulatory sequence, and no fatal denial of cross-examination was shown since the person sought to be examined was not identified. The appeal succeeded. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790534 Revocation of a customs broker licence and penalty could not be sustained where the shipping bills showed self-filing and there was no credible documentary link connecting the broker to the impugned exports; uncorroborated reliance on a G-card holder's statement was insufficient to prove regulatory breach, so the penal action was set aside. The challenge based on delay and natural justice also failed because the enquiry and adjudication were found to be within the prescribed regulatory sequence, and no fatal denial of cross-examination was shown since the person sought to be examined was not identified. The appeal succeeded. Case-Laws Customs Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790534