CESTAT Delhi held that revocation of Customs Broker licence justified since it was involved in filing benami shipping bills in the name of some other IEC holder with intend to export prohibited goods.
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CESTAT Kolkata held that once proceedings are initiated under the Customs Broker Licensing Regulations, separate penalty proceedings under the Customs Act are not permissible without independent ...
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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside the revocation of a Customs Broker licence, holding that mis-declaration of goods by the ...
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