https://www.taxtmi.com/caselaws?id=792809 In customs broker licensing matters, a lapse concerning proof of a duly qualified and approved person was treated as a documentation and regulatory compliance issue rather than a deliberate or substantive breach. The record indicated that the appellant's partner and G-card holder handled documents, and there was no allegation of misdeclaration, fraud, or revenue loss. As the department relied mainly on the absence of a departmental record and did not positively disprove the explanation that intimation had been sent, revocation of the licence and forfeiture of the security deposit were found excessive and set aside, while the penalty was upheld as justified. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792809 In customs broker licensing matters, a lapse concerning proof of a duly qualified and approved person was treated as a documentation and regulatory compliance issue rather than a deliberate or substantive breach. The record indicated that the appellant's partner and G-card holder handled documents, and there was no allegation of misdeclaration, fraud, or revenue loss. As the department relied mainly on the absence of a departmental record and did not positively disprove the explanation that intimation had been sent, revocation of the licence and forfeiture of the security deposit were found excessive and set aside, while the penalty was upheld as justified. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792809