https://www.taxtmi.com/caselaws?id=792938 A Customs Broker cannot be penalised under Regulations 10(d), 10(e) and 10(n) of the Customs Broker Licensing Regulations, 2018 unless there is admissible evidence of knowing failure to advise the client, lack of due diligence, or awareness of misdeclaration. On the record, the broker had obtained KYC particulars before processing the export documents, the branch-in-charge statement showed no knowledge of concealed sugar in the consignments described as raw rice, and the incorrect affidavit undertaking was treated as a clerical or typographical error. The alleged violations were therefore not proved, and the penalty order was set aside. en-us Tue, 02 Jun 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792938 A Customs Broker cannot be penalised under Regulations 10(d), 10(e) and 10(n) of the Customs Broker Licensing Regulations, 2018 unless there is admissible evidence of knowing failure to advise the client, lack of due diligence, or awareness of misdeclaration. On the record, the broker had obtained KYC particulars before processing the export documents, the branch-in-charge statement showed no knowledge of concealed sugar in the consignments described as raw rice, and the incorrect affidavit undertaking was treated as a clerical or typographical error. The alleged violations were therefore not proved, and the penalty order was set aside. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792938