Topic

Customs Broker Licensing Regulations 2018

2 articlesLatest August 2026
Mandatory 15-day post-suspension hearing must precede customs broker licence suspension under Reg 16(2) CBLR 2018 | Customs Broker Licensing : CESTAT
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Mandatory 15-day post-suspension hearing must precede customs broker licence suspension under Reg 16(2) CBLR 2018 | Customs Broker Licensing : CESTAT

CESTAT set aside the suspension of Capricorn Logistics’ customs broker licence, holding that the authority erred by not granting the statutorily required 15-day hearing under Regulation 16(2) of the 2018 Customs Broker Licensing Regulation. The ruling reinforces procedural safeguards for all customs brokers facing licence suspension.

Section 114(iii) Customs Act | Penalty Against Customs Broker Invalid Without Proof of Abetment; Documentary KYC Suffices Under CBLR 2018 : Calcutta HC
Case Law Analysis
|Calcutta High Court

Section 114(iii) Customs Act | Penalty Against Customs Broker Invalid Without Proof of Abetment; Documentary KYC Suffices Under CBLR 2018 : Calcutta HC

The Calcutta High Court has ruled that customs brokers cannot be penalized under Section 114(iii) for export valuation discrepancies unless there is direct evidence of abetment, not just procedural lapses. Documentary KYC compliance under CBLR 2018 fulfills due diligence obligations, rendering physical verification and punitive penalties unjustified. This sets a critical precedent for brokers facing arbitrary penalties based on negligence alone.

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