https://www.taxtmi.com/caselaws?id=797535 Customs Broker licensing rules require authorisation from each represented client and reliable verification of the client's identity and functioning before customs transactions are undertaken. Filing a Shipping Bill without the named exporter's authorisation or contact may breach these independent obligations even without proof that the broker knew of prohibited goods. A licence and dongle must not be lent to another person for consideration: permitting use of broker credentials for customs transactions constitutes an impermissible transfer in substance, without requiring transfer of title. Deliberate credential sharing, unauthorised filings and attempted export of prohibited goods may justify revocation, security forfeiture and penalty as proportionate disciplinary measures. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797535 Customs Broker licensing rules require authorisation from each represented client and reliable verification of the client's identity and functioning before customs transactions are undertaken. Filing a Shipping Bill without the named exporter's authorisation or contact may breach these independent obligations even without proof that the broker knew of prohibited goods. A licence and dongle must not be lent to another person for consideration: permitting use of broker credentials for customs transactions constitutes an impermissible transfer in substance, without requiring transfer of title. Deliberate credential sharing, unauthorised filings and attempted export of prohibited goods may justify revocation, security forfeiture and penalty as proportionate disciplinary measures. Case-Laws Customs Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797535