Customs Broker Licence Reinstated: No Liability Found for Exporter's Mis-Declaration of Goods Under Relevant Statutory Provisions

CESTAT allowed appeal, setting aside suspension of Customs Broker licence. The tribunal found no legal basis for holding the broker responsible for mis-declaration of goods' description and value. The broker lacks statutory authority to examine goods or verify transaction values. The exporter's non-existence could not be conclusively established at the time of proceedings, and GST registration cancellation occurred subsequent to initial actions. The suspension order was deemed unsustainable, with the original licence to be immediately reinstated. The decision preserves the broker's right to operate while allowing potential separate proceedings under Show Cause Notice. .....

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