2025-VIL-46-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Customs Broker License, Forged Graduation Degree, Revocation of License, 2013 and 2018 Regulations - Petitioner had its license revoked by the Commissioner of Customs on the ground that the proprietor had submitted a forged graduation degree while applying for the license. The security deposit was also forfeited, and a penalty was imposed - Whether the customs broker license could be revoked if the graduation degree submitted was found to be forged - HELD - the two essential requirements for a customs broker license under the 2013 Regulations were a graduate degree from a recognized university and a Master's degree, preferably an MBA. Since the appellant's graduation degree was found to be forged, he did not meet the eligibility criteria, and the revocation of his license was justified. The Tribunal relied on various Supreme Court decisions which held that a person who secured employment or benefits by submitting a forged document cannot be allowed to continue in that position, as it would amount to perpetuating fraud. The Tribunal observed that a customs broker is entrusted with a high degree of responsibility, and a person who has submitted a forged document cannot be trusted to discharge that responsibility - the revocation of the customs broker license, forfeiting the security deposit, and imposing a penalty was upheld - appeal was dismissed - Whether the revocation could be done under the 2018 Regulations when the license was granted under the 2013 Regulations - HELD - 2018 Regulations were applicable as they had superseded the 2013 Regulations, except for things done or omitted to be done before the supersession. Since the complaint against the forged degree was received after the 2018 Regulations came into force, the revocation could be done under the 2018 Regulations.
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