Customs Broker not responsible for overvaluation committed by exporter

Auro Logistix Vs Principal Commissioner of Customs (CESTAT Kolkata)

CESTAT Kolkata held that Customs Broker cannot be held responsible for violations of overvaluation committed by exporters. Accordingly, order revoking license of Customs Broker cannot be sustained. In the result, appeal is allowed.

Facts- The Appellant is a Customs Broker whose CB licence was revoked vide order dated 04.03.2024. Again in a separate proceeding, the order dated 19.06.2025 was passed by Principal Commissioner whereby the CB licence was ordered for revocation and forfeiture of d

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