The CESTAT held that the CB did not violate Regulations 10(d), ...

Customs Broker not liable for exporter's misdeclaration unless broker's involvement proved: CESTAT.

December 30, 2024

Case Laws Customs AT

The CESTAT held that the CB did not violate Regulations 10(d), 10(e), and 10(f) of CBLR, 2018. Drawing analogy from a previous case, the Tribunal stated that the CB cannot be held liable for the exporter's actions unless there is clear evidence of the broker's involvement in the alleged misconduct. The Delhi HC had also ruled that a CB is not an expert in identifying misdeclaration of goods. Consequently, the revocation of the CB's license, forfeiture of security deposit, and imposition of penalty were set aside, allowing the appeal.

View Source

← Previous Next →

The CESTAT held that the CB did not violate Regulations 10(d), ...

Customs Broker not liable for exporter's misdeclaration unless broker's involvement proved: CESTAT.

December 30, 2024

Case Laws Customs AT

You may also like:

Customs broker misclassified goods (safety matches) to obtain higher MEIS benefit for exporter. Charges were levied u/s 114(iii) of Customs Act, 1962. Key points:...

Revocation of Customs Broker License - Scope of the obligation of the Customs Broker under Regulation 10 (n) - Even when the reports say “Nonexistent”, they do not...

Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the...

Levy of penalty on Customs Broker - Section 114AA of the Customs Act, 1962 - the Department has failed to prove that there was a mala fide and wilful mis- representation...

Revocation of customs Broker License - The evidence available on record in the form of verification reports relied upon in the SCN are vague and in some cases, even the...

Revocation of Customs Broker License - Since, the employee of Team Logistics is not an employee of the Customs Broker, the Appellant cannot be held responsible for the...

Levy of penalty on the appellants u/s 114 of the Customs Act, 1962 - Customs Broker firm - A Custom Broker is supposed to safeguard the interests of both exporters and...

Revocation of customs broker license invalid due to contradictory findings - forefeiture of security deposit and penalty levy set aside - no evidence of subletting...

This instruction clarifies that Customs Brokers should not be routinely implicated as co-noticees in cases involving interpretative disputes, unless their abetment in...

Levy of penalty on customs broker - The Customs Broker has a very important position and has to safeguard the interest of both the importer and the Customs - The...

Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax...

The High Court dismissed the appeal and upheld the CESTAT order in M/s Bright Clearing [2022 (11) TMI 935 - CESTAT NEW DELHI]. The court held that under Regulation 10(n)...

Revocation of a customs broker's license and imposition of penalty under the Customs Brokers Licensing Regulations, 2018. The key points are: The finding that the...

The CESTAT allowed the appeal in part by modifying the impugned order. It set aside the revocation of the Customs Broker's license and forfeiture of security deposit, as...

CESTAT NEW DELHI ruled on the revocation of a Customs Broker License and forfeiture of security deposit. The case involved risky exporters engaged in frauds, with...

Quick Updates: