ATR Logistics India Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)
In ATR Logistics India Pvt Ltd Vs Commissioner of Customs (Airport) before the Customs, Excise and Service Tax Appellate Tribunal, the appeal challenged an order dated 12.03.2025 passed by the Commissioner of Customs (Airport & General), New Delhi. The appellant, a licensed Customs Broker under the Customs Brokers Licensing Regulations, 2018 (CBLR), had its licence revoked, security deposit forfeited, and was subjected to a penalty of ₹50,000 for alleged violations of Regulations 10(d), 10(e), and 10(n).
The case arose after the Directorate General of Analytics and Risk Management (DGARM) identified certain exporters as risky and found, upon GST verification, that two exporters handled by the appellant—M/s M J Expo Trade India and M/s Roomwell Tradex Pvt. Ltd.—were not physically present at their registered premises. The allegation was that the appellant filed 19 shipping bills for one such exporter with a declared FOB value of ₹3,23,23,201/-, potentially enabling wrongful export benefits.
The Commissioner held that the appellant failed to advise clients properly under Regulation 10(d), failed to exercise due diligence under Regulation 10(e), and did not adequately verify IEC, GSTIN, identity, and functioning of clients at declared addresses under Regulation 10(n). A significant factor relied upon was the appellant’s non-participation in the inquiry proceedings.
