https://www.taxtmi.com/caselaws?id=791906 A Customs Broker was found not to have breached Regulation 10(d), because the authorization letter recorded advice to comply with customs and allied laws and no separate narration of the advice was required. No breach of Regulation 10(e) was established, as the exporter held GST registration on the relevant date and an earlier cancellation did not by itself show lack of due diligence. No breach of Regulation 10(n) was made out either, since the record showed valid GST registration and prior verification material. On these findings, revocation of the licence and forfeiture of security were unsustainable, and restoration of the licence was directed. en-us Wed, 13 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791906 A Customs Broker was found not to have breached Regulation 10(d), because the authorization letter recorded advice to comply with customs and allied laws and no separate narration of the advice was required. No breach of Regulation 10(e) was established, as the exporter held GST registration on the relevant date and an earlier cancellation did not by itself show lack of due diligence. No breach of Regulation 10(n) was made out either, since the record showed valid GST registration and prior verification material. On these findings, revocation of the licence and forfeiture of security were unsustainable, and restoration of the licence was directed. Case-Laws Customs Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791906