Case Law Details
Swastik Cargo Agency Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that Customs Broker failed to verify the correctness of the documents, violated the obligation as a custom broker under CBLR, 2013, accordingly, revocation of licence and forfeiture of security deposit justified.
Facts- The present appeal has been filed by M/s Swastik Cargo Agency against the Order-in-original dated 18.10.2018 whereby the Commissioner of Customs (Airport & General), New Customs House, New Delhi revoked the Customs Broker License of the appellant for violating the various provisions of Customs Broker License Regulation, 2013 (CBLR in short).
During search, it was found that no office of Customs Broker (CB) was found at the given address. The Partner of CB was contacted on the mobile number. Statement of the Chartered Accountant was recorded under Section 108 of the Customs Act, 1962 who informed that the office address of the CB was under construction for past 1½ years and she occasionally visited his office for meeting her client.
In view of the aforesaid irregularities detected, the CB license was suspended under Regulation 19(1) of CBLR, 2013 by the Commissioner of Customs (General) for violation of Regulation 11(d), 11(e), 11(n) and 11(o) of CBLR, 2013.
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