Customs broker's license suspension case involving violations of ...

Customs Broker's License Revocation Overturned; Reduced Penalty for Mis-Declaration of Goods to Evade Duty.

August 30, 2024

Case Laws     Customs     AT

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 of quantity, description, and nature of goods with intent to evade applicable customs duty. Delay in issuing show cause notice and submission of inquiry report. Initiation of inquiry proceedings under Regulations 14, 17, and 18 for CBLR violations and levy of penalty. Violation of Regulation 10(d) upheld as broker failed to file bills of entry per correct documents, advise importers on proper declaration and duty payment, and inform customs authorities about doubts. Violation of Regulation 10(e) not sustainable as charges framed under separate CBLR proceedings requiring specific findings based on inquiry. Slight delay in issuing show cause notice and submitting inquiry report, but adjudication completed within prescribed time. Penalty of Rs.10,000/- imposed for failure to be proactive under Regulation 10(d). License revocation and security deposit forfeiture set aside due to lack of Regulation 10(e) violation. Appeal allowed in favor of appellants with reduced penalty.

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