Custom Broker not required to do continuous surveillance at physical address of exporter: Delhi HC

Commissioner Of Customs Vs Shakti Cargo Movers (Delhi High Court) Delhi High Court held that it was not necessary for the Custom Broker to keep a continuous surveillance at the physical address of an exporter. Thus, customs broker license was revoked. Facts- The present appeal is filed by the revenue. Notably, the respondent is a Custom Broker. It was alleged that certain exports facilitated by the respondent which were made by the exporters, who are allegedly found to be non-existent at their principal place of business. It is the case of the respondent that it had performed its functions di...