https://www.taxtmi.com/highlights?id=103894 Customs Broker licence revocation, security forfeiture and penalty require proof of established statutory breaches, rather than apprehension of future misconduct. An importer's authorisation and prescribed KYC records satisfy authorisation and verification duties where the broker files documents supplied by the importer. A discrepancy in goods or brand particulars that emerges only on physical examination does not establish a failure of due diligence. Speed-and-efficiency obligations do not require BIS certificate verification, and cooperation in the investigation defeats a non-cooperation allegation. As the alleged breaches were unproved, the revocation, forfeiture and penalty were set aside. en-us Fri, 18 Sep 2026 07:31:58 +0530 Fri, 18 Sep 2026 07:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103894 Customs Broker licence revocation, security forfeiture and penalty require proof of established statutory breaches, rather than apprehension of future misconduct. An importer's authorisation and prescribed KYC records satisfy authorisation and verification duties where the broker files documents supplied by the importer. A discrepancy in goods or brand particulars that emerges only on physical examination does not establish a failure of due diligence. Speed-and-efficiency obligations do not require BIS certificate verification, and cooperation in the investigation defeats a non-cooperation allegation. As the alleged breaches were unproved, the revocation, forfeiture and penalty were set aside. Highlights Customs Fri, 18 Sep 2026 07:31:58 +0530 https://www.taxtmi.com/highlights?id=103894