No CBLR Violation by Customs Broker for Misdeclaration by

The Delhi High Court has set aside a penalty imposed on a customs broker under the Customs Brokers Licensing Regulations (CBLR) for an importer’s misdeclaration. The court ruled that the customs broker was not in violation of the CBLR as there was no evidence of collusion or willful negligence. This decision highlights the court's stance on the accountability of customs brokers and the importance of proving intent or negligence before imposing penalties.