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Customs - Highlights / Catch Notes

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Revocation of customs broker licence - enabling certain persons ...


Customs Broker License Revocation Overturned Due to Insufficient Evidence on Alleged IGST Drawback Violations under CBLR 2018.

July 19, 2023

Case Laws     Customs     AT

Revocation of customs broker licence - enabling certain persons to avail ineligible drawback and refund of IGST - What we see here are several loose threads - loose threads that do not curtain off the threshold ingress but, at the same time, these loose threads have been twisted together to form a noose that does not hold - the finding of the licensing authority that obligation under regulation 1(4), 10(d) and 10(n) of Customs Brokers Licensing Regulations, 2018 have been violated by the appellant, cannot be concurred upon - AT

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