https://www.taxtmi.com/highlights?id=104717 Customs Broker due diligence is satisfied by obtaining statutory documents establishing an importer's genuineness; it does not require physical verification of the importer's premises. Licence suspension for alleged regulatory breaches requires identified and substantiated evidence rather than general allegations. Because suspension seriously restricts business operations, prescribed timelines for revocation proceedings are mandatory: authorities must initiate and complete those proceedings within the stipulated period and cannot maintain an indefinite suspension pending investigation. Unsupported allegations and non-compliance with the time-bound procedure make continued suspension unsustainable. en-us Fri, 09 Oct 2026 10:55:23 +0530 Fri, 09 Oct 2026 10:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104717 Customs Broker due diligence is satisfied by obtaining statutory documents establishing an importer's genuineness; it does not require physical verification of the importer's premises. Licence suspension for alleged regulatory breaches requires identified and substantiated evidence rather than general allegations. Because suspension seriously restricts business operations, prescribed timelines for revocation proceedings are mandatory: authorities must initiate and complete those proceedings within the stipulated period and cannot maintain an indefinite suspension pending investigation. Unsupported allegations and non-compliance with the time-bound procedure make continued suspension unsustainable. Highlights Customs Fri, 09 Oct 2026 10:55:23 +0530 https://www.taxtmi.com/highlights?id=104717