2026-VIL-106-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Customs Brokers Licensing Regulations, 2018 – Regulation 10 – Revocation of customs broker license – Forfeiture of security deposit – Additional Commissioner sent an investigation report to office of Commissioner for taking action against Appellant for violation of provisions of the Regulations – After following due process of law, Commissioner revoked Customs Broker License of Appellant and forfeited its whole amount of security deposit and also imposed penalty on Appellant – Whether Commissioner has erred in holding that Appellant had violated provisions of Regulations 10(a), 10(d) and 10(n) of the Regulations – HELD – Regulation 10(a) of the Regulations provides that Customs Broker shall obtain an authorization from person who employs him as a customs broker. In absence of any denial by importer that he had not issued authorization letter in favour of Appellant, it cannot be said that Appellant did not have authorization from importer as is required under Regulation 10(a) of the Regulations. Regulation 10(d) of the Regulations requires Customs Broker to advise his client to comply with provisions of the Act. Appellant had provided requisite information regarding compliance of provisions of the Act. Charge of contravention of Regulation 10(d) of the Regulations is not established. Since Appellant had clearly obtained requisite KYC documents, it cannot be said that Appellant had violated provisions of Regulation 10(n) of the Regulations. As findings of Commissioner on violation of each of Regulations cannot be sustained, impugned order passed by Commissioner deserves to be set aside – The appeal is allowed
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