2026-VIL-440-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Penalty on Customs Broker for violation of statutory provisions - Whether the penalty imposed is grossly disproportionate to the seriousness of the offences – HELD – The proceedings under the Customs Brokers Licensing Regulations (CBLR) are disciplinary in nature, intended to ensure statutory compliance and maintain discipline within the Customs area. The Original Authority, being a Commissioner of adequate seniority, is presumed to possess the requisite legal expertise and institutional competence to appreciate the complexities of the dispute. Where the Commissioner exercises discretionary jurisdiction for this purpose, the Tribunal ought not to interfere or substitute its own discretion in the absence of cogent reasons warranting such interference. The Tribunal cannot interfere with the findings of the Inquiry Officer or competent authority where they are not arbitrary or utterly perverse - The issue of fraud relates to one of the employees of the Customs Broker firm, and the Adjudicating Authority was satisfied with the response of the Customs Broker that it had terminated the services of the delinquent employee and closed its firm in Mumbai. Considering the facts and circumstances of the case, the discretion exercised by the Adjudicating Authority is reasonable and in consonance with law. The revocation of a Customs Broker licence is a drastic penal measure which needs to be finely balanced. The impugned order reflects due application of mind, satisfies the test of proportionality, and does not suffer from arbitrariness, perversity, or violation of principles of natural justice - The impugned order is upheld and the Revenue appeal is dismissed
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