2026-VIL-1369-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Revocation of Customs Broker License and forfeiture of security deposit for alleged violations of KYC and due diligence requirements under Customs Brokers Licensing Regulations – Overvaluation of export goods to avail undue benefits under the MEIS and Duty Drawback Scheme - Whether the Customs Broker License could be revoked and security deposit forfeited for alleged violations of Regulations 10(d), 10(e), 10(m) and 10(n) CBLR, 2018 in relation to alleged overvaluation of exported goods by the exporter - HELD - There is no valid offence report as contemplated under Regulation 17 of CBLR, 2018 and in the absence of a valid offence report, the revocation proceedings initiated under CBLR, 2018 are not sustainable. There is no evidence brought on record showing connivance, knowledge or involvement of the Appellant in the alleged overvaluation - A Customs Broker cannot be expected to function as an investigating agency and verify whether the valuation adopted by the Customs Broker for the goods exported are proper or not. The Customs Broker filed export documents before the Customs authorities on the basis of the documents furnished by the exporter. The shipping bills were assessed by Customs officers and Let Export Orders were issued after examination and clearance by the Customs authorities. The Customs Broker cannot be held responsible if at a later stage, the goods exported were found to be overvalued - The Customs Broker cannot be penalized merely because at a later stage, the exporter is alleged to have indulged in irregularities, particularly when the Appellant had completed KYC verification and acted upon documents appearing genuine on their face. The Customs Broker is a processing agent of documents and is not an inspector to weigh the genuineness of the transaction - The appellant has not violated any of the provisions of Regulations 10(d), 10(e), 10(m) and 10(n) of the CBLR, 2018 - The impugned order revoking the License, forfeiting the security deposit and imposing penalty on the appellant is set aside and the appeal is allowed
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