Customs broker cannot be held liable for violation of post import condition by importer

RDR Clearing Agent Vs Commissioner of Customs (CESTAT Kolkata) CESTAT Kolkata held that revocation of customs broker licence for violation of post import condition of the exemption notification by the importer unsustainable as customs broker has a limited role of filing bill of entry and at no stretch of imagination can be held liable for violation of post import condition. Facts- The appellant handled import consignment of the importer, wherein, exemption under notification no. 32/97-Cus was claimed against ‘jobbing-cum-export’ bond. It is alleged that total nine consignments were importe...