https://www.taxtmi.com/caselaws?id=792404 A Customs Broker was found liable to penalty under section 114AA of the Customs Act, 1962 for using duty scrip particulars that had already been issued and utilised, then re-registered in the EDI system without DGFT endorsement and repeatedly deployed through different importers and brokers. The broker and importer admitted that no physical scrip copies were provided, yet the broker proceeded with duty debit without verifying genuineness or insisting on production of the original documents. On this basis, the broker's failure to exercise due diligence under Regulation 11 of the Customs Broker Licensing Regulations, 2013 and Notification No. 95/2009-Customs was treated as conscious facilitation of fraud, and the penalty was upheld. en-us Thu, 14 May 2026 00:00:00 +0530 Sat, 23 May 2026 12:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792404 A Customs Broker was found liable to penalty under section 114AA of the Customs Act, 1962 for using duty scrip particulars that had already been issued and utilised, then re-registered in the EDI system without DGFT endorsement and repeatedly deployed through different importers and brokers. The broker and importer admitted that no physical scrip copies were provided, yet the broker proceeded with duty debit without verifying genuineness or insisting on production of the original documents. On this basis, the broker's failure to exercise due diligence under Regulation 11 of the Customs Broker Licensing Regulations, 2013 and Notification No. 95/2009-Customs was treated as conscious facilitation of fraud, and the penalty was upheld. Case-Laws Customs Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792404