#Customs Broker

CESTAT Ahmedabad affirmed the suspension of a customs broker's license for failing to verify client identity and disregarding a 'container mismatch' red flag during scanning. The ruling underscores that brokers must exercise due diligence even when clients appear legitimate, reinforcing strict compliance under the Customs Brokers Licensing Regulations, 2018.

CESTAT clarifies that customs brokers must advise clients and report misdeclarations under Regulation 13(d); failure constitutes violation even without intent.

The Customs Appellate Tribunal holds that a Customs Broker cannot be penalized for employee misconduct unless the employer benefited or authorized the act, reinforcing proportionality and due process.