Customs Broker's License Revocation Requires Evidence, Not Suspicion; Unsupported Show Cause Notices Are Legally Unsound.

Revocation of Customs Broker License - It is not permissible to revoke the Customs Broker’s licence of the appellant with nothing more than some suspicion. The suspicion can be ground to start an investigation and if evidence is found against the Customs Broker, action must be initiated but SCN issued without any evidence whatsoever is bad in law. The inquiry report and the impugned order based on such SCN cannot be sustained - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X