Customs Broker Not Liable for Exporter’s Misdeclaration: CESTAT Delhi

Silver Line Global Freight Pvt Ltd Vs Commissioner of Customs (Airport & General) (CESTAT Delhi)

The CESTAT, Principal Bench, Delhi examined an appeal filed by a licensed Customs Broker challenging an order passed by the Commissioner of Customs (Airport & General), New Delhi, which had revoked the broker’s licence, forfeited the entire security deposit, and imposed a penalty of ₹50,000. The action was taken on the allegation that the broker violated Regulations 10(a), 10(d), 10(e) and 10(n) of the Customs Broker Licensing Regulations, 2018 (CBLR), in relation to export

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