https://www.taxtmi.com/caselaws?id=796158 Customs Broker licence revocation requires a valid offence report under the Customs Brokers Licensing Regulations, 2018; proceedings founded only on findings in the exporter's separate adjudication are unsustainable. A Customs Broker processing exports later alleged to be overvalued does not breach its regulatory obligations without evidence of knowledge, connivance, or involvement. Compliance with KYC requirements, reliance on apparently genuine client and government-issued documents, and filing shipping bills assessed and cleared by Customs support absence of breach. The Broker is not required to independently investigate export valuation where documents appear authentic. Revocation, security forfeiture, and penalty lack legal basis where statutory initiation requirements and a proven regulatory breach are absent. 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 Customs Broker licence revocation requires a valid offence report under the Customs Brokers Licensing Regulations, 2018; proceedings founded only on findings in the exporter's separate adjudication are unsustainable. A Customs Broker processing exports later alleged to be overvalued does not breach its regulatory obligations without evidence of knowledge, connivance, or involvement. Compliance with KYC requirements, reliance on apparently genuine client and government-issued documents, and filing shipping bills assessed and cleared by Customs support absence of breach. The Broker is not required to independently investigate export valuation where documents appear authentic. Revocation, security forfeiture, and penalty lack legal basis where statutory initiation requirements and a proven regulatory breach are absent. Case-Laws Customs Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796158