Customs Brokers Not Liable Once Address Verification Completed: CESTAT Delhi

Pawan Kumar Tiwari Vs Commissioner (CESTAT Delhi) The case of Pawan Kumar Tiwari Vs Commissioner (CESTAT Delhi) revolves around the liability of customs brokers under Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018. The Delhi CESTAT examined whether the appellant, a licensed customs broker, violated these regulations, leading to the revocation of their license, forfeiture of security deposit, and imposition of penalties. The Delhi CESTAT reviewed the facts where the Directorate General of Analytics and Risk Management identified suspicious exporters. Despite initial inquiry...