Auro Logistix Vs Principal Commissioner of Customs (CESTAT Kolkata)
CESTAT Kolkata held that Customs Broker cannot be held responsible for violations of overvaluation committed by exporters. Accordingly, order revoking license of Customs Broker cannot be sustained. In the result, appeal is allowed.
Facts- The Appellant is a Customs Broker whose CB licence was revoked vide order dated 04.03.2024. Again in a separate proceeding, the order dated 19.06.2025 was passed by Principal Commissioner whereby the CB licence was ordered for revocation and forfeiture of deposit was also ordered. A penalty of Rs.50,000/- was also imposed. Taking note of the order dated 04.03.2024, Commissioner has ordered that in case any contrary decision is taken by any higher appellate forum, the order dated 19.6.2025 would prevail. Thus, we are taking up both the orders together for decisions in appeal.
Conclusion- Held that the Appellant cannot be held responsible for non-appearance of third person before the Customs Authorities and based on such allegation contravention of Regulation 10 (q) of the CBLR cannot be said to be sustained. We find that the appellant CB has cooperated with the investigation and offered his assistance at all times. As there is no allegation of non cooperation on the part of the appellant, we hold that the allegation of violation of the provisions of Regulation 10(q) against the appellant is not substantiated.
