2025-VIL-2150-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Regulations 1 and 10 of Customs Brokers Licensing Regulations, 2018 – Violation of regulations – Revocation of customs broker licence – Appellant filed shipping bills in name of Shivam Enterprises to export mangoes and pomegranates – On basis of specific intelligence, officers examined consignments and found it to contain onions, whose export was prohibited – Commissioner revoked Customs Broker licence of Appellant and forfeited its security deposit and also imposed penalty on Appellant – Whether Appellant had violated Regulations 1(4), 10(a), 10(d), 10(e) and 10(n) of the Regulations – HELD – It is undisputed that an attempt was made to export prohibited goods (onions) by mis-declaring them as mangoes and pomegranates. It is not the case of Appellant that they were engaged by Shivam Enterprises to file Shipping Bills. Admittedly, neither Appellant nor his G Card holder even contacted exporter and obtaining any authorization from him. Appellant was not engaged by exporter to file shipping bill, but he filed shipping bills in name of exporter at behest of Jadeja and for a consideration. It is clearly a case of Appellant sub-letting its licence to others for monetary gains. Appellant had violated Regulations 1(4), 10(a), 10(d) and 10(n) of the Regulations in filing benami shipping bills in name of Shivam Enterprises who never engaged Appellant. Revocation of licence, forfeiture of security deposit and penalty imposed on Appellant are proportionate to offence committed. Impugned order passed by Commissioner is upheld – Appeal dismissed
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