2026-VIL-1178-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Customs Broker Licensing Regulations, 2018 – Violation of Regulations 10(d), 10(e) and 10(n) – Revocation of License - The licensing authority revoked the appellant's customs broker license, forfeited the security deposit, and imposed penalties, concluding that the appellant had actively connived with the exporter and violated regulations 10(d), 10(e) and 10(n) of the Customs Brokers Licensing Regulations, 2018, by failing to advise the client to comply with customs provisions, failing to exercise due diligence in ascertaining correctness of information, and failing to verify the antecedent and correctness of the importer exporter code number and identity of the client - Whether the appellant customs broker has committed violations of regulations 10(d), 10(e) and 10(n) of the Customs Brokers Licensing Regulations, 2018, thereby warranting revocation of license – HELD - The findings of the licensing authority do not sustain on the grounds that the charge of not advising the client to comply with the Customs Act is not founded on any allegation that advice sought had not been rendered. The conclusion that the exporter could not have executed overvalued exports without collusion from the appellant is too far-fetched to accept as overvaluation of export goods is easily executed and does not necessarily require a fellow conspirator - The allegation of breach of obligation to exercise due diligence is not founded on any information sought by the client or accusation that the appellant had misinformed the client but is based on a sweeping presumption unsupported by factual narration. The appellant had produced requisite documents evidencing that the allegations for failure to comply with declarations and non-submission of documents are contrary to facts on record - The Customs broker has no locus standi in respect of transaction value of export goods which is negotiated between the overseas buyer and Indian exporter; the value of export goods is determined by the exporter or proper officer as per the Customs Valuation Rules and not by the customs broker who is neither authorized nor obligated to redetermine value – Further, separate penalties had already been imposed on the appellant under the Customs Act for the same conduct, and therefore, imposing penalty again in the licensing proceedings is not proper - The impugned order revoking the license is set aside and the appeal is allowed
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