Restoration of Customs Broker’s License with reduced penalty in case of procedural lapse

Shuvam Enterprises Vs Commr. of Customs (Airport & Admn) (CESTAT Kolkata) Conclusion: Customs Broker must exercise due diligence and advise clients to comply with the law and on failure of the same attracted penal action even without intent. However, revocation of licence was justified only in serious cases of fraud or deliberate misconduct. Where lapses were procedural or of limited scope, lesser penalty was warranted. Held: Assessee-a licensed customs broker, had facilitated clearance of four consignments for Neeraj Marble & Tiles, Siliguri, intended for export to Bhutan. Investigati...