https://www.taxtmi.com/caselaws?id=799199 Revocation of a Customs Broker licence under the Customs Brokers Licensing Regulations, 2018 requires an established regulatory failure or misconduct, not apprehension of future conduct. A valid importer authorisation satisfied the authorisation requirement, while reliance on importer-supplied Bill of Entry and BIS documents did not show lack of due diligence where a brand discrepancy was detectable only on physical examination. Verified IEC, GST, UDYAM and PAN records met KYC obligations. Participation in examination, seizure, search and hearing proceedings negated non-cooperation allegations. No breach of the cited obligations was established, leaving revocation, security forfeiture and penalty without legal basis. en-us Fri, 11 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799199 Revocation of a Customs Broker licence under the Customs Brokers Licensing Regulations, 2018 requires an established regulatory failure or misconduct, not apprehension of future conduct. A valid importer authorisation satisfied the authorisation requirement, while reliance on importer-supplied Bill of Entry and BIS documents did not show lack of due diligence where a brand discrepancy was detectable only on physical examination. Verified IEC, GST, UDYAM and PAN records met KYC obligations. Participation in examination, seizure, search and hearing proceedings negated non-cooperation allegations. No breach of the cited obligations was established, leaving revocation, security forfeiture and penalty without legal basis. Case-Laws Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799199