Initiation of proceedings against Customs Broker unjustified as he is not part of mis-declaration

NPL Impex Pvt. Ltd Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that initiation of proceedings against Customs Broker alleging violation of regulation 10(n) of the Customs Broker Licence Regulations, 2018 unjustified as he is not the party to alleged mis-declaration and undervaluation. Facts- The officers of Directorate of Revenue Intelligence (hereinafter referred as DRI) based on an information and the evidences collected during the investigation, observed that some importers have imported Vontron make RO Membranes by committing gross mis-declarations through the appellant as ...