Customs Broker not liable for non-tracing of exporter post issuance of Let Export Orders

Naman Gupta Vs Commissioner of Customs Airport And General (Delhi High Court) Delhi High Court held that Customs Broker cannot be held liable for not able to trace exporters as ‘Let Export Orders’ already issued and goods already exported out of the country. Accordingly, order revoking customs broker license set aside. Facts- The petitioner was granted a license to operate as a customs broker (CB). The instant matter pertains to the previous exports of ball bearings, investigation of which, was initiated by SIB, ACC, Kolkata on the basis of four live export consignments of unbranded ball b...