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        Case ID :
        Customs

        CESTAT upheld the revocation of the appellant's Customs Broker...

        Customs Broker licence revoked for sub-letting, benami exports; violations of CBLR Regulations 1(4), 10(a), 10(d), 10(n) upheld

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT upheld the revocation of the appellant's Customs Broker licence, forfeiture of security deposit and imposition of Rs. 50,000 penalty under CBLR. The Tribunal found that the appellant had effectively sub-let its licence for monetary consideration by allowing multiple persons to use it and by filing benami shipping bills at the behest of an intermediary, without engagement or authorization from the declared exporter. This conduct constituted violations of Regulations 1(4), 10(a), 10(d) and 10(n), though the alleged breach of Regulation 10(e) was set aside. Holding such conduct a grave risk to revenue and national security, CESTAT found the sanctions proportionate and dismissed the appeal.
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