2026-VIL-979-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Customs Broker Licensing Regulations, 2013 - The licence was initially suspended, then revoked, and thereafter a show cause notice was issued proposing revocation of licence and forfeiture of security deposit. The inquiry officer established violations of Regulations 11(a), 11(b), 11(n) and 17(9) of the Customs Broker Licensing Regulations, 2013 – HELD - The materials on record sufficiently establish failure of due diligence, supervision and verification expected under the regulations - The statements recorded under Section 108 of the Customs Act indicate that Delhi operations relating to customs clearance activities were substantially coordinated through intermediaries with inadequate supervision by the licence holder. The evidence further indicates that exporters connected with the disputed exports were processed without adequate verification of antecedents and credentials, and the customs work was being carried out through freight forwarding associates and G-card holders whose activities were not effectively monitored - While the evidence falls short of conclusively establishing deliberate collusion, sharing of drawback amounts, or conscious participation in fraudulent scheme, permitting customs work to be carried out through inadequately supervised intermediaries and failure to properly verify exporters constitute serious lapses attracting disciplinary action under CBLR - The Regulation 20(7) confers discretion upon the adjudicating authority either to revoke licence or impose lesser penal consequences depending upon the gravity of violations established in a given case. The adjudicating authority consciously refrained from revoking the licence after noticing absence of conclusive evidence establishing deliberate collusion, and instead exercised discretion by ordering forfeiture of security deposit, which in the facts and circumstances cannot be said to be arbitrary, disproportionate or contrary to law - The appeal filed by the customs broker stands dismissed, and the departmental appeals challenging revocation of suspension and non-revocation of licence are also dismissed – The appeal is disposed of
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