Shalom Forwarders Vs Commissioner of Customs (CESTAT Chennai)
The appeal challenged Order-in-Original No. 09/2025 dated 13.05.2025, by which the Customs Broker licence of the appellant was revoked under the Customs Brokers Licensing Regulations, 2018 (CBLR, 2018). The order also directed forfeiture of the security deposit and imposed a penalty of ₹50,000 for alleged violations of Regulations 10(n) and 10(j).
The proceedings originated from a Bill of Entry filed by the appellant on behalf of an importer for goods declared as “Slaked Lime.” The department alleged that the importer was fictitious or non-existent and that the appellant had failed to verify the importer’s antecedents and functioning at the declared address. It was further alleged that the appellant had failed to properly supervise its employees and had concealed or destroyed records.
The appellant contended that it had verified the importer’s IEC particulars, GST registration, PAN, Aadhaar, Udyam registration, and other KYC documents through official Government portals. It argued that Regulation 10(n) requires verification through reliable and authentic documents and does not mandate physical verification of business premises or continuous monitoring of an importer’s activities. The appellant further asserted that there was no evidence of deliberate connivance, active facilitation, fabrication of documents, prior knowledge, or pecuniary gain.
