The High Court dismissed the revenue's appeal against the Tribunal's order, upholding the Tribunal's...

The High Court dismissed the revenue's appeal against the Tribunal's order, upholding the Tribunal's view that the Customs Broker Licensing Regulations (CBLR) 2013 do not mandate physical verification of exporters, their premises, or antecedents. The allegation was that the respondent customs broker initiated clearance without meeting the exporter's authorized person and received work through intermediaries. However, the Tribunal found this permissible under the CBLR. The Court noted that the Department did not investigate how the seal was affixed or officials' involvement. Additionally, parallel proceedings against the respondent's partner concluded favorably, with no prosecution recommended and no adverse findings by the DRI. Consequently, the Court upheld the Tribunal's plausible interpretation of the regulations, dismissing the revenue's appeal. .....

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