https://www.taxtmi.com/caselaws?id=796158 Revocation of a Customs Broker licence under the Customs Brokers Licensing Regulations, 2018 requires initiation through a valid offence report; proceedings founded only on findings in separate exporter adjudication are unsustainable. A Broker processing exports later alleged to be overvalued does not breach its regulatory obligations where it has completed KYC verification, relied on apparently genuine documents and government-issued records, and lacks knowledge, connivance, or involvement in the overvaluation. The notes state that no basis existed for revocation, security forfeiture, or penalty without a valid offence report or proof of breach of a specific duty. en-us Wed, 29 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796158 Revocation of a Customs Broker licence under the Customs Brokers Licensing Regulations, 2018 requires initiation through a valid offence report; proceedings founded only on findings in separate exporter adjudication are unsustainable. A Broker processing exports later alleged to be overvalued does not breach its regulatory obligations where it has completed KYC verification, relied on apparently genuine documents and government-issued records, and lacks knowledge, connivance, or involvement in the overvaluation. The notes state that no basis existed for revocation, security forfeiture, or penalty without a valid offence report or proof of breach of a specific duty. Case-Laws Customs Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796158