https://www.taxtmi.com/caselaws?id=800638 Customs broker licence suspension requires evidence of a specific breach of prescribed due-diligence obligations, rather than general or unsubstantiated allegations. Obtaining statutory identification and KYC documents, stopping clearance on departmental instructions, and absence of evidence of collusion, knowledge of misdeclaration, or regulatory contravention do not justify suspension. A customs broker need not physically verify an importer's premises or independently determine import transaction value. Statutory timelines for licensing proceedings are mandatory; prolonged suspension without timely show-cause action or completion of prescribed procedure is unsustainable and has no continuing legal effect. en-us Thu, 08 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800638 Customs broker licence suspension requires evidence of a specific breach of prescribed due-diligence obligations, rather than general or unsubstantiated allegations. Obtaining statutory identification and KYC documents, stopping clearance on departmental instructions, and absence of evidence of collusion, knowledge of misdeclaration, or regulatory contravention do not justify suspension. A customs broker need not physically verify an importer's premises or independently determine import transaction value. Statutory timelines for licensing proceedings are mandatory; prolonged suspension without timely show-cause action or completion of prescribed procedure is unsustainable and has no continuing legal effect. Case-Laws Customs Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800638