2026-VIL-91-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs – Regulation 11 of Customs Broker Licensing Regulations, 2013 – Revocation of license – Forfeiture of security deposit – Imposition of penalty – On basis of offence report received from DRI, department issued show cause notice alleging that Appellants/Customs Broker (CB) have contravened provisions of Regulation 11(a), 11(d), 11(e), 11(m) and 11(n) of the Regulations – Upon completion of inquiry proceedings, Principal Commissioner revoked CB License of Appellants and forfeiture of entire amount of security deposit, besides imposition of penalty on Appellants – Whether Appellants have fulfilled all his obligations as required under the Regulations or not – HELD – Mis-use of advance authorization by importer was found by department only on basis of specific investigation conducted by DRI subsequent to clearance of imported goods from customs control. When customs authorities themselves had cleared imported goods and were not aware of any future non-compliance or violation by importer, there is no possibility for Appellants to be aware of same and to bring it to notice of Deputy Commissioner or Assistant Commissioner. Customs Broker is not an officer of Customs who would have an expertise to identify mis-declaration of goods. Appellants had admitted that they had not obtained authorization from importer. Appellants could have been proactive in fulfilling their obligation as Customs Broker in obtaining proper authorization in representing them in clearance of imported goods before Customs authorities. In view of failure of Appellants to have acted in a proactive manner in fulfillment of obligation under Regulation 11(a) of the Regulations, it is justifiable to impose a penalty against Appellants, which would be reasonable. Since there is no violation of Regulations 11(d), 11(e), 11(m) and 11(n) of the Regulations, impugned order passed by Principal Commissioner revoking license of Appellants and forfeiture of security deposit is set aside. Impugned order is modified to above extent – Appeal partly allowed
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