Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit found applicable

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....CESTAT found that the 90 day limit under Regulation 17(7) did not lapse because the COVID extension covered the inquiry and order dates; therefore the order was timely. The tribunal held that a customs broker breached Regulation 10(a) and 10(d) by filing benami shipping bills using third party IECs without authorization or contact, and breached Regulation 10(n) by failing to verify IEC, PAN, GSTIN and client KYC. No breach of Regulation 10(e) was found. Given the deliberate filing of benami bills, the tribunal upheld revocation of licence, forfeiture of security and a monetary penalty.....