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Customs - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The Customs, Excise and Service Tax Appellate Tribunal set aside ...


Customs Tribunal overturns order against customs broker, finds no breach of duties or regulations.

December 19, 2024

Case Laws     Customs     AT

The Customs, Excise and Service Tax Appellate Tribunal set aside the impugned order, allowing the appeal. The Tribunal held that the findings regarding breach of Regulations 10(d) and 10(n) of the Customs Brokers Licensing Regulations, 2018, were incorrect and lacked factual or legal basis. The charge of failure to discharge duties as a customs broker without delay was also incorrectly construed. Consequently, the revocation of the customs broker's license, forfeiture of security deposit, and imposition of penalty were set aside.

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