No Breach of CBLR Regulations Proven, Bombay HC Upholds Customs Broker Licence

Commissioner of Customs (General) Vs Sky Shipping (Bombay High Court) The Bombay High Court dismissed the Revenue’s appeal challenging the Customs Excise and Service Tax Appellate Tribunal (CESTAT) order that had set aside the revocation of a Customs Broker’s licence and forfeiture of its security deposit under the Customs Brokers Licensing Regulations (CBLR), 2018. The Revenue contended that the Customs Broker had violated Regulations 10(d) and 10(e) by failing to ensure compliance with Risk Management System (RMS)-mandated 100% examination requirements and relied on CCTV footage, discrep...