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IN THE HIGH COURT OF KERALA AT ERNAKULAM
A.K.JAYASANKARAN NAMBIAR
Cappithan Agencies – Appellant
Versus
Commissioner Of Customs – Respondent
JUDGMENT :
A.K. Jayasankaran Nambiar, J.
This Customs Appeal impugns the final order dated 22.05.2024 of the Customs, Excise and Service Tax Appellate Tribunal [CESTAT], Bangalore in Customs Appeal No.20049/2023.
2. The brief facts necessary for disposal of this Customs Appeal are as follows:
The appellant was a Customs Broker and holder of license No.102 issued by the Commissioner of Customs under Regulation 7 of the Customs Broker Licensing Regulation [CBLR], 2013. The said license was valid upto 05.01.2027. With a view to operate and supervise the activities of the appellant, the appellant had designated G-Card holders who are authorised persons to ensure compliance with the statutory requirements and to ensure smooth running of the activities in the Cochin Port. The appellant states that it would also supervise the G-Card holders by conducting random checks of the documents and other details furnished by the importer/exporter.
3. In relation to an import of a consignment that was declared as Diplomatic Cargo, an inspection was conducted by the Officers of the Preventive Department of the Cochin Commissionerate on 05.07.2021, and a quantity of 30.245 kgs. of gold was seized from the
Customs brokers must exercise due diligence and comply with regulations; failure to do so can result in license revocation and penalties.
Customs Brokers must exercise due diligence and cannot solely rely on client declarations; repeated violations warrant suspension of license.
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 but are not liable for post-import violations by clients outside their knowledge.
The period for issuing notice under Regulation 17(1) of the Customs Brokers Licensing Regulations is directory, and customs brokers must verify exporter identities.
Customs brokers must exercise due diligence, but are not responsible for verifying the genuineness of client documents beyond established obligations.
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