https://www.taxtmi.com/caselaws?id=795796 A fresh Customs Broker Licence application cannot be rejected solely on an earlier revocation order where a final appellate finding on the same export transaction found no evidence that the applicant knowingly facilitated illegal export. Although licensing proceedings under the Customs Broker Licensing Regulations are distinct from penalty proceedings under the Customs Act, the appellate exoneration is a relevant circumstance when both matters rest on identical foundational allegations. The licensing authority must independently reconsider the application on its merits after taking that finding into account. en-us Fri, 19 Jun 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795796 A fresh Customs Broker Licence application cannot be rejected solely on an earlier revocation order where a final appellate finding on the same export transaction found no evidence that the applicant knowingly facilitated illegal export. Although licensing proceedings under the Customs Broker Licensing Regulations are distinct from penalty proceedings under the Customs Act, the appellate exoneration is a relevant circumstance when both matters rest on identical foundational allegations. The licensing authority must independently reconsider the application on its merits after taking that finding into account. Case-Laws Customs Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795796