2026 (5) TMI 1108

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.... Shri Abhishek Jaju and Ms. Nikita Jaju, Advocates for the Appellant Shri Srimali Sadashiv, Authorised Representative of the Department ORDER JUSTICE DILIP GUPTA This appeal has been filed by a Customs Broker to assail the order dated 30.05.2025 passed by the Commissioner of Customs (Airport & General) [the Commissioner] by which the Customs Broker License of the appellant has been ....

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....nt to the client. 5. It is not possible to accept the finding recorded by the Commissioner. The regulation requires the Customs Broker to advise his client to comply with the provisions of the Act. This is what has been stated in the authorization letter. It was not necessary to write in the authorization letter about the scope and contents of the advice. The finding recorded by the Commissione....

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....IN number was not indicated. 8. The Commissioner has not doubted that the exporter had taken GST registration on 12.06.2023 and the export was made subsequently. In such circumstances, when on the relevant date, the importer had the GST registration, it is immaterial whether it was cancelled earlier by the exporter. It cannot, therefore, be alleged that the appellant had not complied with the p....