ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 25.08.2025
CESTAT Delhi Sets Aside Revocation of Customs Broker Licence
In a significant decision, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside the revocation of the customs broker license of M/s Brightline (C&F) Agency. The Tribunal also overturned the forfeiture of the security deposit and the penalty imposed on the agency, providing much-needed relief to the appellant.
Background of the Case
The case arose from an order passed by the Commissioner of Customs (Airport & General), New Delhi, on June 15, 2021. The order alleged that M/s Brightline had violated Regulation 10(n) of the Customs Broker Licensing Regulations (CBLR), 2018, by filing shipping bills for exporters who were later found to be non-existent. This led to the revocation of their customs broker license, forfeiture of their security deposit of ₹75,000, and the imposition of a ₹50,000 penalty. The allegations stemmed from an analysis conducted by the Directorate General of Analytics & Risk Management (DGARM), which flagged certain exporters as “risky” based on GST registration data. Among the 89 exporters identified, verification reports were provided for only four, and M/s Brightline was accused of handling consignments for these entities.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Delhi
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