CESTAT held that penalty under Regulation 18 of CBLR 2013 ...

Customs Broker Penalty Deleted Due to Lack of Evidence Under Regulation 18 CBLR for Alleged Non-Compliance

February 4, 2025

Case Laws Customs AT

CESTAT held that penalty under Regulation 18 of CBLR 2013 requires establishing violations under grounds (a), (b), or (c) through documentary evidence. While the Authority has discretionary power to impose penalties up to 50,000 for regulatory non-compliance or misconduct, the Inquiry Report was found inconclusive and the Commissioner failed to demonstrate specific violations. The Tribunal noted that Regulation 18 provides for either license revocation or penalty imposition, not both. Despite the Authority's jurisdictional competence to determine appropriate sanctions, the lack of substantiated evidence linking the Customs Broker's actions to prescribed violations warranted deletion of the penalty. Revenue's appeal was accordingly dismissed.

View Source

← Previous Next →

CESTAT held that penalty under Regulation 18 of CBLR 2013 ...

Customs Broker Penalty Deleted Due to Lack of Evidence Under Regulation 18 CBLR for Alleged Non-Compliance

February 4, 2025

Case Laws Customs AT

You may also like:

The case involved revocation of a Customs Broker (CB) license, forfeiture of security deposit, and penalty imposition due to misuse of Transfer of Residence (TR)...

Customs broker's license suspension case involving violations of Regulations 10(d) and 10(e) of Customs Brokers Licensing Regulations (CBLR), 2018. Gross mis-declaration...

Customs broker's license revocation and penalty set aside. CESTAT held time limit for issuing show cause notice under CBLR as mandatory, breached here. Charges under...

CESTAT, an Appellate Tribunal, reviewed the revocation of a customs broker's license and related penalties u/s various regulations. The charges included failure to...

Levy of penalty under Regulation 18 of CBLR 2018 on the appellant-CHA - revocation of customs broker license - simply assisting the customs as a witnesses or otherwise...

Customs broker filed shipping bills with incorrect classification intentionally to obtain higher MEIS benefits, violating Regulations 10(d) and 10(e) of CBLR 2018. Held:...

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...

Levy of penalty on Customs Broker u/r 18 of the CBLR, 2013 - allegation is on the ground that authorization / KYC documents was obtained from middleman instead of...

The case involved a Customs Broker facing penalties under Customs Brokers Licensing Regulation 2013 for alleged aiding in misclassification of goods. The Appellate...

Revocation of the Customs Broker License - import of of E-waste from Dubai to JNPT - mis-declaration of goods - There is no involvement of appellant in alleged smuggling...

Revocation of Customs Broker License - It would not be unreasonable to assume that if the shipping bill is filed by Customs Broker X and the person representing the...

Penalty u/s 271D for violation of Section 269SS was challenged. ITAT held that where assessee received sale consideration for immovable property in cash exceeding Rs....

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...

The Customs Broker's license suspension under Regulation 16(1) of CBLR, 2018 and its continuation were challenged. The Tribunal examined the Bill of Entry details and...

CESTAT reversed revocation of Customs Broker License, finding no violations of CBLR 2018. The tribunal held that the broker fulfilled obligations by verifying documents...

Quick Updates: