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Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

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

Case Laws     Customs

July 19, 2023

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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