https://www.taxtmi.com/caselaws?id=796297 Customs Broker licensing proceedings were not invalidated because the show-cause notice was issued within the prescribed period and subsequent inquiry and hearing provided adequate opportunity despite no separate post-suspension hearing. Regulation 10(d) was not breached where declarations relied on importer-supplied, importer-approved invoices, bills of lading and checklists, without proof that the broker knew of, colluded in, or facilitated misdeclaration. Regulation 10(e) was also not breached because no evidence showed that the broker imparted incorrect information to the importer. Revocation of licence, security-deposit forfeiture and penalty therefore lacked a sustainable basis. en-us Fri, 31 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796297 Customs Broker licensing proceedings were not invalidated because the show-cause notice was issued within the prescribed period and subsequent inquiry and hearing provided adequate opportunity despite no separate post-suspension hearing. Regulation 10(d) was not breached where declarations relied on importer-supplied, importer-approved invoices, bills of lading and checklists, without proof that the broker knew of, colluded in, or facilitated misdeclaration. Regulation 10(e) was also not breached because no evidence showed that the broker imparted incorrect information to the importer. Revocation of licence, security-deposit forfeiture and penalty therefore lacked a sustainable basis. Case-Laws Customs Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796297