CHA cannot be held not responsible for verifying the contents of his clients: CESTAT

In the matter of Shyam Singh vs Commissioner, Customs, The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), has held that Customs Broker cannot be held responsible for verifying the contents of his clients.

CESTAT drew support from the decision of the Mumbai Bench of this Tribunal in the case of Baraskar Brothers vs Commissioner of Customs (General), Mumbai reported as [2013 (294) ELT 415 (Tri-Mumbai)].

The Tribunal further added that the appellant has acted on the instruction of the importer. The said fact has not been disowned by the importer himself. Hence mistakes cannot be fastened upon the CHA.

Tribunal said ” I draw my support from the decision of Transocean Discoverer 534 LLC vs. Commr. of Cus., Visakhapatnam-II reported as [2009 (236) E.L.T. 56 (Tri. – Bang.)] and the decision of Tribunal Mumbai in the case of P.D. Manjrekar vs. Commissioner of Customs, Mumbai reported as [2007 (213) E.L.T. 405 (Tri. – Mumbai)] wherein it was held that once the Bill of Entry filed were given to CHA by their clients and the importer owns up to their mistake, they have also discharged the duty liability with interest. CHA cannot be considered instrumental in any mis-declaration.”