https://www.taxtmi.com/caselaws?id=797066 Customs Broker licensing obligations prohibit clearance activity through another broker's credentials without importer authorisation in the acting broker's own name. Where a broker receives import documents, deputes its G-Card holder and undertakes clearance-related work for prohibited goods, it must exercise due diligence, advise the importer of restrictions, report non-compliance to Customs, and maintain business records. Consent or an arrangement with the credential-holding broker does not cure these independent obligations. Breaches of the Customs Brokers Licensing Regulations, 2018 supported revocation of licence, forfeiture of security deposit and penalty; relief granted separately to another broker did not negate those breaches. en-us Fri, 14 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797066 Customs Broker licensing obligations prohibit clearance activity through another broker's credentials without importer authorisation in the acting broker's own name. Where a broker receives import documents, deputes its G-Card holder and undertakes clearance-related work for prohibited goods, it must exercise due diligence, advise the importer of restrictions, report non-compliance to Customs, and maintain business records. Consent or an arrangement with the credential-holding broker does not cure these independent obligations. Breaches of the Customs Brokers Licensing Regulations, 2018 supported revocation of licence, forfeiture of security deposit and penalty; relief granted separately to another broker did not negate those breaches. Case-Laws Customs Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797066