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A. K. JAYASANKARAN NAMBIAR, EASWARAN S.
CARGO CARE INTERNATIONAL – Appellant
Versus
COMMISSIONER OF CUSTOMS, COCHIN – Respondent
JUDGMENT :
1. The appellant, a Customs Broker and a holder of regular licence issued under Regulation 9(1) of the Custom House Agent Licensing Regulations, 2004 has come up with the present appeal challenging the order passed by the Customs, Excise & Service Tax Appellate Tribunal, by which the order revoking the license is set aside, however the forfeiture of security deposit and imposition of penalty is upheld.
2. Succinctly, the facts in brief are as follows:
The period for issuing notice under Regulation 17(1) of the Customs Brokers Licensing Regulations is directory, and customs brokers must verify exporter identities.
The court ruled that penalties against customs brokers must be based on clear evidence of misconduct, not mere assumptions.
Customs Brokers must exercise due diligence and cannot solely rely on client declarations; repeated violations warrant suspension of license.
Customs brokers must exercise due diligence and comply with regulations; failure to do so can result in license revocation and penalties.
The court clarified that the issuance of a show cause notice under Regulation 20(1) is not time-barred unless the date of receipt of the offence report is clearly established.
Order of restoration of licence of Customs Broker - Penalty - Mere filing of Appeal before Customs Tribunal by making pre-deposit of certain percentage of “Penalty” “Interest” or “Demand” raised in a....
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