https://www.taxtmi.com/caselaws?id=796737 Disciplinary proceedings against a customs broker require show cause notices that clearly identify the alleged advisory or due-diligence breach and the manner of contravention. Notices that merely reproduce material from import misclassification and undervaluation proceedings, without connecting it to the broker's obligations, deny a meaningful opportunity to respond. Adjudication cannot supply missing particulars or travel beyond the allegations in the notice. Where such materially identical notices had already been invalidated and that invalidation affirmed by the High Court, the notices remain unsustainable. Consequently, licence revocation, security-deposit forfeiture and penalty actions based on the vague notices were set aside. en-us Fri, 07 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796737 Disciplinary proceedings against a customs broker require show cause notices that clearly identify the alleged advisory or due-diligence breach and the manner of contravention. Notices that merely reproduce material from import misclassification and undervaluation proceedings, without connecting it to the broker's obligations, deny a meaningful opportunity to respond. Adjudication cannot supply missing particulars or travel beyond the allegations in the notice. Where such materially identical notices had already been invalidated and that invalidation affirmed by the High Court, the notices remain unsustainable. Consequently, licence revocation, security-deposit forfeiture and penalty actions based on the vague notices were set aside. Case-Laws Customs Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796737