Delhi HC says Customs Broker Cannot Be Penalised Merely for Not Meeting the Exporter

The Delhi High Court upheld CESTAT's decision setting aside the revocation of a Customs Broker's licence, forfeiture of security deposit and penalty. The Court found that the broker had obtained the prescribed KYC documents, including PAN and Aadhaar, and verified the IEC, PAN and GSTIN through the respective official portals. The Department's case rested on the broker not having personally met the exporter, without establishing that the documents were absent or forged. Such a finding could not sustain a violation of Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018.