Penalty justified for not fulfilling responsibility of KYC on Customs Broker

Manoj Gadhiya Vs C.C. (CESTAT Ahmedabad)

It is apparent that the appellant was fully aware about the fictitious nature of the importers as the documents were being fabricated with his knowledge. He also admitted that he had never met the importer but solely relied on the documents submitted by High Sea Seller. His defense seems to be that once document is self certified he does not have any responsibility. This is just an excuse. The entire responsibility of KYC has been placed on the Customs Brokers. If just self attestatio

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