CESTAT Clears Customs Broker of License Revocation in Absence of Mala Fide & Wilful Misrepresentation

Access World Wide Cargo Vs Commissioner of Customs (CESTAT Bangalore) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore, in the case of Access World Wide Cargo vs. Commissioner of Customs, has dropped the revocation of the customs broker’s license. The appellant, Access World Wide Cargo, held a Customs Broker License and was penalized under Regulation 14 read with Regulation 18 of the Customs Broker Licensing Regulations 2013/2018. The penalty of ₹50,000 was imposed as the customs broker allegedly failed to discharge its obligations by filing shipping bills und...