{"id":7698,"date":"2026-01-21T17:38:31","date_gmt":"2026-01-21T12:08:31","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7698"},"modified":"2026-01-21T17:38:31","modified_gmt":"2026-01-21T12:08:31","slug":"cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld","title":{"rendered":"CBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld"},"content":{"rendered":"
Case Details: Ravi Dhanwariya Versus\u00a0<\/span>Commissioner Of Customs (Airport And General), New Delhi<\/span>\u00a0<\/span>(2025) 37 Centax 369 (Tri.-Del)<\/span><\/span>\u00a0<\/span><\/a><\/strong><\/pre>\n
Judiciary and Counsel Details<\/em><\/h2>\n
    \n
  • Ms. Binu Tamta, Member (J)<\/strong> &\u00a0Shri P. V. SUBBA RAO<\/strong>, Member (T)<\/li>\n
  • Shri T. Chakrapani<\/strong>, Chartered Accountant for the Appellant.<\/li>\n
  • Shri M.K. Shukla<\/strong>, Authorised Representative for the Respondent.<\/li>\n<\/ul>\n
    Facts of the Case<\/em><\/h2>\n
    The proceedings were initiated against the appellant-assessee, a Customs Broker, proposing revocation of the licence and forfeiture of the security deposit on alleged violation of Regulations 10(a), 10(d), 10(n) and 10(q) of the Customs Brokers Licensing Regulations, 2018. It was alleged that the Customs Broker failed to obtain and produce authorisation from exporters despite repeated summons and responded only at the stage of personal hearing by stating that such authorisation existed. It was further alleged that the Customs Broker failed to verify the existence of the exporter and did not cooperate with the investigation. The appellant-assessee contended that KYC documents, Importer Exporter Code, Goods and Services Tax Identification Number and other prescribed documents had been obtained and verified from official departmental portals, that there was no obligation to physically verify the existence of the exporter, and that there was no material to show failure to advise the exporter or deliberate non-reporting of non-compliance. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/p>\n
    High Court Held<\/em><\/h2>\n
    The CESTAT held that non-production of authorisation despite summons amounted to a violation of Regulation 10(a) of the Customs Brokers Licensing Regulations, 2018, and that non-cooperation with the investigation constituted a violation of Regulation 10(q) thereof. It was held that Regulation 10(d) was not violated as there was nothing on record to show that the Customs Broker had not advised the exporter or had knowingly not reported any non-compliance. The Tribunal further held that Regulation 10(n) was not violated since KYC documents, IEC and GSTIN had been obtained and verified from official websites, and there was no requirement to physically verify the existence of the exporter. Applying the doctrine of proportionality, the Tribunal set aside the order of revocation of the licence and forfeiture of the security deposit, imposed a penalty of Rs. 50,000, and partly allowed the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Case Details: Ravi Dhanwariya Versus\u00a0Commissioner Of Customs (Airport And General), New Delhi\u00a0(2025)…<\/p>\n","protected":false},"author":16,"featured_media":7705,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-7698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"\nCBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld<\/title>\n<meta name=\"description\" content=\"CESTAT holds breach of Regulations 10(a) and 10(q) of CBL Regulations, sets aside licence revocation and forfeiture, but imposes penalty.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld\" \/>\n<meta property=\"og:description\" content=\"CESTAT holds breach of Regulations 10(a) and 10(q) of CBL Regulations, sets aside licence revocation and forfeiture, but imposes penalty.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-21T12:08:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-CBL-Regulations-Breach-Licence-Revocation-Set-Aside-Penalty-Uphel.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Koyna Goswami\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Koyna Goswami\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld\"},\"author\":{\"name\":\"Koyna Goswami\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\"},\"headline\":\"CBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld\",\"datePublished\":\"2026-01-21T12:08:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld\"},\"wordCount\":354,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-CBL-Regulations-Breach-Licence-Revocation-Set-Aside-Penalty-Uphel.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld\",\"name\":\"CBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-CBL-Regulations-Breach-Licence-Revocation-Set-Aside-Penalty-Uphel.jpg\",\"datePublished\":\"2026-01-21T12:08:31+00:00\",\"description\":\"CESTAT holds breach of Regulations 10(a) and 10(q) of CBL Regulations, sets aside licence revocation and forfeiture, but imposes penalty.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-CBL-Regulations-Breach-Licence-Revocation-Set-Aside-Penalty-Uphel.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-CBL-Regulations-Breach-Licence-Revocation-Set-Aside-Penalty-Uphel.jpg\",\"width\":920,\"height\":540,\"caption\":\"CBL Regulations Breach CESTAT\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\",\"name\":\"Koyna Goswami\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"caption\":\"Koyna Goswami\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/koyna\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld","description":"CESTAT holds breach of Regulations 10(a) and 10(q) of CBL Regulations, sets aside licence revocation and forfeiture, but imposes penalty.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld","og_locale":"en_US","og_type":"article","og_title":"CBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld","og_description":"CESTAT holds breach of Regulations 10(a) and 10(q) of CBL Regulations, sets aside licence revocation and forfeiture, but imposes penalty.","og_url":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2026-01-21T12:08:31+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-CBL-Regulations-Breach-Licence-Revocation-Set-Aside-Penalty-Uphel.jpg","type":"image\/jpeg"}],"author":"Koyna Goswami","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Koyna Goswami","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld"},"author":{"name":"Koyna Goswami","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a"},"headline":"CBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld","datePublished":"2026-01-21T12:08:31+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld"},"wordCount":354,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-CBL-Regulations-Breach-Licence-Revocation-Set-Aside-Penalty-Uphel.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld","url":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld","name":"CBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-CBL-Regulations-Breach-Licence-Revocation-Set-Aside-Penalty-Uphel.jpg","datePublished":"2026-01-21T12:08:31+00:00","description":"CESTAT holds breach of Regulations 10(a) and 10(q) of CBL Regulations, sets aside licence revocation and forfeiture, but imposes penalty.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-CBL-Regulations-Breach-Licence-Revocation-Set-Aside-Penalty-Uphel.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-CBL-Regulations-Breach-Licence-Revocation-Set-Aside-Penalty-Uphel.jpg","width":920,"height":540,"caption":"CBL Regulations Breach CESTAT"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/cbl-regulations-breach-licence-revocation-set-aside-penalty-upheld#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"CBL Regulations Breach, Licence Revocation Set Aside, Penalty Upheld"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a","name":"Koyna Goswami","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","caption":"Koyna Goswami"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/koyna"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/7698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=7698"}],"version-history":[{"count":1,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/7698\/revisions"}],"predecessor-version":[{"id":7702,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/7698\/revisions\/7702"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/7705"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=7698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=7698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=7698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}