2026-VIL-1211-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Customs Broker License Revocation – Violation of Customs Brokers Licensing Regulations, 2018 – Whether Customs Broker liable for overvaluation of export goods by exporter - HELD - Customs Broker is not liable for overvaluation of export goods declared by the exporter as the value of export goods is determined through transaction between exporter and overseas buyer, and the Customs Broker has neither authority nor responsibility to determine or re-determine the value of goods under the Customs Act - The proper officer of customs has the power to assess and determine value for duty purposes through self-assessment or re-assessment, and the Customs Broker being a stranger to the contract between importer and exporter has no locus standi to verify or challenge the transaction value - Further, mere handling of shipping bills based on documents provided by exporters does not constitute violation of regulations 10(a), 10(d), 10(e), 10(f), 10(k) and 10(n) of Customs Brokers Licensing Regulations, 2018, when the shipping bills have been assessed and let export orders have been issued by proper officers, thereby attaining finality - The findings of the Commissioner for revocation of Customs Broker license are contrary to facts on record and case law precedents establishing that Customs Broker has no obligation to advise client on drawback eligibility or to exercise due diligence in verifying value declarations made by exporter, particularly when such overvaluation is discovered through subsequent investigation years after exports were cleared in normal course. However, the appellant Customs Broker is liable for penalty under regulation 10(q) for non-participation in inquiry proceedings - the impugned order is set aside and the appeal is partly allowed
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