2025-VIL-1983-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Regulation 10 of Customs Brokers’ Licensing Regulations, 2018 – Revocation of licence – Forfeiture of security deposit – Directorate General of Analytics and Risk Management (DGARM) of Central Board of Indirect taxes and Customs analysed the data and identified risky exporters involved in execution of fraudulent exports – DGARM also found that exports by these exporters were handled by certain Customs Brokers including Appellant – After following due process of law, Commissioner revoked Customs Broker licence of Appellant and forfeited its security deposit – Whether Appellant has violated provisions of Regulations 10(d), 10 (e) and 10(n) of the Regulations – HELD – Regulation 10(d) of the Regulations mandates Customs Broker to advise his client to follow the Rules and if client fails to do so, to report to Assistant Commissioner. There is nothing in records to prove that Appellant had not advised its clients to follow the Rules. Regulation 10(e) of the Regulations mandates Customs Broker to exercise due diligence in ensuring correctness of information which he provides to client. There is nothing in facts of this case to show that Appellant had imparted any incorrect information to its clients. Regulation 10(n) of the Regulations requires Customs Broker to verify correctness of Importer Exporter Code (IEC) number and Goods and Services Tax Identification Number (GSTIN). Verification of certificates part of obligation under Regulation 10(n) of the Regulations on Customs Broker is fully satisfied as long as it satisfies itself that IEC and GSTIN were issued by concerned officers. Onus on Customs Broker cannot extend to verifying that the officers correctly issued IEC or GSTIN Registration. There is nothing on record to show that either of these documents were fake or forged. There is no evidence that Appellant had violated Regulations 10(d), 10(e) and 10(n) of the Regulations. Impugned order cannot be sustained and needs to be set aside – Appeal allowed
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