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Customs - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Revocation of Custom Broker license - forfeiture of security ...


Customs Broker License Revocation Challenged for Non-Compliance with Section 138B; Procedural Flaws Highlighted in Adjudication Process.

August 5, 2020

Case Laws     Customs     AT

Revocation of Custom Broker license - forfeiture of security amount - imposition of penalty - the impugned order is bad for not complying with the mandate of Section 138B of the Customs Act. Even a copy of the statement was not supplied to the appellant. - the adjudicating authority have accepted the report of the inquiry officer in a mechanical way, without application of mind. - AT

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