CESTAT adjudicated a customs broker (CB) case involving alleged ...

Customs Broker Wins Partial Relief: Reduced Penalty and License Preserved Despite Documentation Irregularities Under Regulations 10(a), 10(d), 10(n)

April 11, 2025

Case Laws Customs AT

CESTAT adjudicated a customs broker (CB) case involving alleged regulatory violations related to export documentation. The tribunal partially allowed the appeal, finding no substantive evidence of deliberate misconduct in regulatory breaches under Regulations 10(a), 10(d), and 10(n). While exculpating the CB from direct responsibility for exporters' fraudulent actions, the tribunal nonetheless imposed a reduced penalty of Rs 25,000 (from original Rs 50,000), recognizing the CB's professional obligations. Key outcomes include: (i) CB license revocation set aside, (ii) security deposit forfeiture rescinded, and (iii) penalty substantially mitigated, acknowledging the CB's peripheral role in potential export documentation irregularities.

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CESTAT adjudicated a customs broker (CB) case involving alleged ...

Customs Broker Wins Partial Relief: Reduced Penalty and License Preserved Despite Documentation Irregularities Under Regulations 10(a), 10(d), 10(n)

April 11, 2025

Case Laws Customs AT

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