https://www.taxtmi.com/caselaws?id=472265 Customs Broker responsibility under Regulations 10(m) and 10(n) depends on the scope and continuity of its engagement. Where the broker's role was limited to filing warehouse bills of entry, it issued a no-objection certificate after warehousing, and another broker was subsequently authorised, liability for later unauthorised removal could not be attributed to the former broker. The alleged regulatory breaches were therefore not established, making licence revocation and related penalties unsustainable and requiring them to be set aside. en-us Thu, 07 Nov 2024 00:00:00 +0530 Tue, 06 Oct 2026 13:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472265 Customs Broker responsibility under Regulations 10(m) and 10(n) depends on the scope and continuity of its engagement. Where the broker's role was limited to filing warehouse bills of entry, it issued a no-objection certificate after warehousing, and another broker was subsequently authorised, liability for later unauthorised removal could not be attributed to the former broker. The alleged regulatory breaches were therefore not established, making licence revocation and related penalties unsustainable and requiring them to be set aside. Case-Laws Customs Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472265