2025-VIL-2109-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Revocation of customs broker licence – Forfeiture of security deposit – Appellant is a licenced Customs Broker had filed shipping bills on behalf of Exporter for export of readymade garments to UAE – On examination by officers of Customs Preventive, it was found that goods were mis-declared by exporter – Department issued show cause notice alleging that Appellant had violated Regulation 10(a), 10(d) and 10(n) of the Regulations – Commissioner revoked Customs Broker licence of Appellant, forfeited entire amount of security deposit furnished by Appellant and imposed penalty on Appellant – Whether Appellant had violated provisions of Regulations 10(a), 10(d) and 10(n) of the Regulations – HELD – Appellant had obtained an authorization from exporter before filing shipping bills along with all KYC documents. Failure of SIIB officers to find authorization does not prove that it did not exist on that date. Case of department is that since exporter had mis-declared the description and value of goods, it proves that Appellant had not advised exporter to follow relevant provisions. It is perfectly possible that Appellant had advised exporter to follow the Rules, but exporter still mis-declared the goods. Customs Broker is a processor of documents and he had no right to either examine goods or determine their value. All that can be expected from Customs Broker is that he files Shipping Bills or Bills of Entry correctly as per documents which have been made available to him. There is no recording whatsoever as to what incorrect information was provided by Appellant to its client. Appellant had not violated Regulations 10(a), 10(d) and 10(n) of the Regulations. Consequently, revocation of Customs Broker’s licence of Appellant, forfeiture of security deposit and imposition of penalty cannot be sustained. Order under challenge is set aside – Appeal allowed
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