https://www.taxtmi.com/caselaws?id=793727 Penalty under Section 117 of the Customs Act, 1962 was held unsustainable against a customs broker for alleged breach of Regulation 10(n) of the Customs Broker Licensing Regulations, 2018, because Section 117 operates only where no express penalty is otherwise provided for the contravention. The matter was governed by the licensing regulations framework, and the record did not establish any fraudulent export activity. The appeals were therefore allowed in favour of the appellant. en-us Tue, 02 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793727 Penalty under Section 117 of the Customs Act, 1962 was held unsustainable against a customs broker for alleged breach of Regulation 10(n) of the Customs Broker Licensing Regulations, 2018, because Section 117 operates only where no express penalty is otherwise provided for the contravention. The matter was governed by the licensing regulations framework, and the record did not establish any fraudulent export activity. The appeals were therefore allowed in favour of the appellant. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793727