SYNC Logistics Vs Principal Commissioner of Customs (CESTAT Mumbai)
CESTAT Mumbai sets aside penalty and license revocation for SYNC Logistics, finding customs failed to prove breach of record rules under CBLR 2018 Reg 10(k); Customs Broker License Revocation Overturned by CESTAT; Tribunal Finds Authorities Failed to Prove Violation of Record-Keeping Rules; CESTAT Overturns Customs Broker License Revocation
Mumbai: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Mumbai has set aside an order from the Principal Commissioner of Customs that revoked the license of customs broker SYNC Logistics, forfeited their security deposit, and imposed a penalty. The tribunal ruled that the customs authorities failed to demonstrate a clear violation of the record-keeping regulations under the Customs Brokers Licensing Regulations (CBLR), 2018, on which the punitive action was based.
The proceedings against SYNC Logistics were initiated following an allegation that the firm had filed two separate bills of entry for the same consignment of goods. According to the customs department, one bill of entry was filed in advance on March 31, 2021, and a second one on April 7, 2021, both seeking a preferential rate of customs duty under the trade agreement between India and Japan. It was noted that a country of origin certificate referenced in the first bill was also involved with the second filing.
