https://www.taxtmi.com/caselaws?id=794225 Proceedings under the Customs Broker Licensing Regulations, 2018 could not be sustained for activities carried out in an FTWZ unit within the Special Economic Zone regime where there was no Form C intimation under Regulation 7(3) extending the licence to the SEZ area and the inquiry report itself recorded that alleged breaches of Regulation 10(d), (e) and (n) were not proved. On those facts, revocation of the customs broker licence, forfeiture of security and penalty could not be maintained, and the challenge to the order dropping the proceedings failed. en-us Tue, 16 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794225 Proceedings under the Customs Broker Licensing Regulations, 2018 could not be sustained for activities carried out in an FTWZ unit within the Special Economic Zone regime where there was no Form C intimation under Regulation 7(3) extending the licence to the SEZ area and the inquiry report itself recorded that alleged breaches of Regulation 10(d), (e) and (n) were not proved. On those facts, revocation of the customs broker licence, forfeiture of security and penalty could not be maintained, and the challenge to the order dropping the proceedings failed. Case-Laws Customs Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794225