2026-VIL-887-DEL-CU
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CUSTOMS High Court Cases

Customs - Revocation of Customs Broker license - Violation of Customs Brokers Licensing Regulations 2018 - Unauthorized use of credentials of another Customs Broker - Whether conscious use of another Customs Broker's credentials by appellant despite holding its own license and undertaking all clearance activities constitutes violation of CBLR warranting revocation - HELD – The fact that appellant undertook clearance activities with knowledge and consent of another Customs Broker does not authorize appellant to undertake Customs Broker functions using license of another Customs Broker. Statutory scheme does not contemplate one Customs Broker undertaking functions of another Customs Broker by using latter's credentials. Appellant despite holding its own license consciously chose to undertake transaction under license of another Customs Broker. This was not mere inadvertent or technical omission but conscious act - Violation of Regulation 10(a) follows from fact that appellant without authorization from importer in its own name undertook transaction and filed Bill using credentials of another broker. Violations of Regulations 10(d) and 10(e) sustained as appellant failed to discharge obligations to advise client regarding statutory requirements and bring matter to notice of authorities. Finding under Regulation 10(f) sustainable as record does not disclose that appellant had adequately informed importer of restrictions. Finding under Regulation 10(k) supported as original documents collected by appellant from importer were not produced to authorities - Absence of prior misconduct is mitigating circumstance but does not render present violations inconsequential. Use of another Customs Broker's credentials had effect of concealing identity of Customs Broker actually undertaking transaction and undermining regulatory framework. Proportionality principle cannot be applied where violations are substantive and relate to manner of undertaking Customs Broker activities and use was conscious not careless or inadvertent. Revocation of license not disproportionate to gravity of violations established. Forfeiture of security deposit and penalty of Rs.50,000/- also arise from established violations. Appellant failed to establish error of law warranting interference – The appeal is dismissed
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