2025-VIL-1936-CESTAT-CHD-CU
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CUSTOMS CESTAT Cases

Customs - Suspension of Customs Broker License due to an investigation that revealed an exporter had fraudulently availed excess Rebate and the shipping bills for the said exports were filed by the appellant customs broker - Whether the customs broker can be held liable for the fraudulent actions of the exporter, when the customs broker had verified the documents provided by the exporter and had no further obligation to conduct a background check on the exporter – HELD - The customs broker cannot be solely responsible for the actions of the exporter. The customs broker had verified the documents provided by the exporter, such as the IEC and PAN card, which is all that is required under the Customs Broker Licensing Regulations (CBLR), 2018 - It is not the duty of the customs broker to conduct a detailed background check on the exporter, and that responsibility lies with other agencies involved in the customs clearance process, such as the customs officers and banks. The Customs broker cannot be expected to establish the bona fides of the exporter, which is beyond the mandate of the Customs broker. Without any evidence of collusion or mens rea on the part of the Customs broker, the suspension of the license was not justified. Subjecting the customs broker to continuous suspension for 7-8 years, without any specific evidence of wrongdoing, was disproportionate and not in the interest of justice - The impugned order suspending the license is set aside and the appeal is allowed
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