Customs Broker Not Liable for Exporter’s Non-Existence When IEC & GSTIN Are Genuine CESTAT Delhi

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...