Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Revocation of customs broker licence and forfeiture of security deposit untenable without a valid Regulation 17 offence report | CBLR 2018 : CEST
The tribunal set aside the Commissioner’s order revoking PBN Logistics’ customs-broker licence and forfeiting its security deposit because no offence report under Regulation 17 of the Customs Brokers Licensing Regulations 2018 was produced. The ruling mandates that any licence cancellation must be supported by a duly recorded offence report, safeguarding brokers from arbitrary action.