https://www.taxtmi.com/caselaws?id=797838 Customs broker licence revocation and security forfeiture require established substantive misconduct affecting customs revenue or integrity; procedural licensing failures may instead warrant a monetary penalty. Address-change non-intimation, failure to obtain operational permission, and signature-related irregularities were treated as regulatory lapses, while subletting and concealment allegations required concrete proof. Electronic filing and use of intermediaries did not by themselves establish subletting. Due-diligence and client-advice obligations during customs clearance do not extend to exporters' subsequent excess RoSL availment. Accordingly, unproved allegations and procedural breaches did not support licence revocation, and the broker was not responsible for exporters' downstream conduct. en-us Tue, 25 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797838 Customs broker licence revocation and security forfeiture require established substantive misconduct affecting customs revenue or integrity; procedural licensing failures may instead warrant a monetary penalty. Address-change non-intimation, failure to obtain operational permission, and signature-related irregularities were treated as regulatory lapses, while subletting and concealment allegations required concrete proof. Electronic filing and use of intermediaries did not by themselves establish subletting. Due-diligence and client-advice obligations during customs clearance do not extend to exporters' subsequent excess RoSL availment. Accordingly, unproved allegations and procedural breaches did not support licence revocation, and the broker was not responsible for exporters' downstream conduct. Case-Laws Customs Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797838