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  • Rajesh Audithyan

#Customs Law Quick Bites-13

Country of Origin mis declared and invoice was found undervalued. Later Importer has approached Settlement Commission and settled case by paying differential customs duty and penalties. But Customs Broker licence revoked. Is this decision tenable ?


Revocation of licence throws the Customs Broker out of business once and for all and deprives them of their very livelihood. Once the importer has escaped with a nominal fine on the ground that a true and full disclosure had been made, it would be unfair to impose the extreme penalty upon the Customs Broker. Hence revocation of CB licence is not tenable.


CUSTOMS BROKER VERSUS THE COMMISSIONER OF CUSTOMS (IMPORTS),  MADRAS HIGH COURT, decided on 19.08.2014

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