TMI BlogRevocation of the Customs Brokers’ licence - non-existent entities...Revocation of the Customs Brokers’ licence - non-existent entities - The Tribunal examined the scope of obligations under Regulation 10(n) and concluded that the Customs Broker's responsibility is not to ensure the correctness of actions by government officers but to verify the authenticity of documents provided by clients. It was established that the appellant fulfilled the obligations of Regulation 10(n) by providing authentic documents, thus not violating the regulation. - Further, the Tribunal found that the documents crucial for the defense were not provided to the appellant, violating principles of natural justice. Consequently, the impugned order was set aside on this ground alone. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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