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VIBHU BAKHRU, AMIT MAHAJAN
Green View Logistics – Appellant
Versus
Commissioner Of Customs – Respondent
JUDGMENT :
VIBHU BAKHRU, J.
1. The appellant has filed the present appeal impugning an order dated 03.09.2021 (Final Order No. C/A/5179/2021-CU – hereafter ‘the impugned order’) passed by the Customs, Excise and Service Tax Appellate Tribunal (hereafter ‘the Tribunal’). The impugned order was rendered in an appeal preferred by the appellant assailing an order dated 11.06.2021, passed by the Commissioner of Customs (Airport & General), New Delhi under Section 129A of the Customs Act, 1962 (hereafter ‘the Customs Act’), whereby the Customs Broker License of the appellant was revoked and his security deposit was forfeited.
Additionally, the appellant was mulcted with a penalty of 50,000/-.
2. According to the respondent, the appellant is guilty of misconduct as he had permitted misdeclaration of goods by the exporter (M/s Balaji International) and attempted to facilitate export of goods otherwise restricted at the material time.
3. The appellant is a holder of CHA License No. AHPPJ4199PCH001 and had filed a Shipping Bill (being Shipping Bill no. 2867653 dated 28.05.2022) for export of
The court emphasized the importance of compliance with prescribed periods and the need to consider previous findings in similar matters.
Customs brokers not liable for exporter overvaluation absent evidence of knowledge or collusion; document-based KYC suffices without physical verification; no duty to independently assess goods value....
Customs broker not liable for CBLR violations where KYC verified with standard documents via intermediary, no knowledge of forgery allowed by customs at export; revocation, forfeiture, penalty set as....
The court ruled that penalties against customs brokers must be based on clear evidence of misconduct, not mere assumptions.
The duty of a Customs Broker under the Customs Brokers Licensing Regulations is limited to the clearance of goods at the Customs Station, and the Broker is not liable for reporting offences committed....
Customs Brokers must exercise due diligence and cannot solely rely on client declarations; repeated violations warrant suspension of license.
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