https://www.taxtmi.com/highlights?id=105916 Suspension of a customs broker's licence under Regulation 16 of the Customs Brokers Licensing Regulations, 2018 is preventive and requires an independent assessment of immediate necessity; mechanically adopting an investigative communication or continuing suspension without established urgency does not meet that requirement. An importer's fraudulent documents alone do not establish breach of the broker's advisory duty. Due diligence concerns the correctness of information provided to clients and does not require independent investigation of foreign supply chains or third-party fraud. An adverse finding based on material withheld until completion of an investigation violates natural justice. The proprietor's non-appearance before investigators does not, by itself, establish the broker's failure to cooperate. en-us Sat, 07 Nov 2026 11:11:08 +0530 Sat, 07 Nov 2026 11:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105916 Suspension of a customs broker's licence under Regulation 16 of the Customs Brokers Licensing Regulations, 2018 is preventive and requires an independent assessment of immediate necessity; mechanically adopting an investigative communication or continuing suspension without established urgency does not meet that requirement. An importer's fraudulent documents alone do not establish breach of the broker's advisory duty. Due diligence concerns the correctness of information provided to clients and does not require independent investigation of foreign supply chains or third-party fraud. An adverse finding based on material withheld until completion of an investigation violates natural justice. The proprietor's non-appearance before investigators does not, by itself, establish the broker's failure to cooperate. Highlights Customs Sat, 07 Nov 2026 11:11:08 +0530 https://www.taxtmi.com/highlights?id=105916