Sushil Sharma vs Commissioner Of Customs [Export] on 6 October, 2025
13. This Court has already considered the role of CHAs and their
employees in ensuring discharge of obligations under the Customs Brokers
Licensing Regulations, 2018 (hereinafter, 'CBLR, 2018') in the decision in
Commissioner of Customs (Airport and General) v. M/S Jaiswal Import
Cargo Services Ltd., 2025: DHC:7566-DB, wherein it has been observed as
under: