Silverline Global Freight Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)
Delhi CESTAT in the abovementioned matter set-aside order confirming suspension of custom broker license of the appellant and directed that the original license and all the F/G/H cards, if already surrendered to the Customs, shall be returned to the appellant.
Appellant is a Customs Broker who filed Shipping Bills on behalf of M/s. Felicity International (IEC-IUVPS2047N). The exports covered by the above Shipping Bills were examined by the Customs officers at the Inland Container Depot (ICD), Tughlakabad who found that the description of the goods and their values were mis-declared. During verification by the Special Intelligence and Investigation Branch of ICD Tughlakabad, the exporter was also found to be non-existent. Therefore, Customs Broker licence was suspended by the Commissioner of Customs (Airport & General), New Delhi by Order dated 9.1.2025 which is confirmed by Order dated 28.1.2025 passed by the Commissioner which is assailed before us in this appeal. The license was suspended after considering that appellant contravened various provisions of the CBLR, 2018, which amounts to breach of trust and faith reposed on the CB by the Customs.
It was argued by the appellant that the suspension has affected the livelihood of the appellant and its employes which is passed without providing any reason for immediate suspension. There is no evidence/finding to suggest that the appellant facilitated the Customs clearance of the export goods through mis-declaration and/or overvaluation. d) There is no finding as to which regulation of CBLR, 2018 has been violated. The Commissioner wrongly concluded that the exporter was non-existent when he actually exists and had provided KYC documents to the appellant and also wrote a letter dated 24.2.2024 to the GST Department seeking re-verification of his premises and further filed Writ Petition (WP (C) 5552/2024) seeking release of the seized goods with the Customs department as the respondent. It was finally prayed that the suspension of licence may please be revoked and the appellant may be allowed to run its business as the Customs Broker.
