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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Revocation of Customs Broker License - Over-valuation of goods - ...

Case Laws     Customs

December 4, 2023

Revocation of Customs Broker License - Over-valuation of goods - To implicate the appellant with the commissioning of the fraud, the charge has to be led by positive and reliable evidence and vague hypothesis and presumptions cannot be the basis for any unilateral action initiated against the Broker - the department has failed to make out any sustainable case of violation of the provisions of the CBLR, 2018 by the Custom Broker. - AT

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