9911796707
TMI Blog2017 (4) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... y, it cannot be concluded that Customs Broker did not exercise due diligence to ascertain correctness of the information - IEC number has been found to be correct as also the address of the importer. Further, all the importers have joined in the investigations and have given their statements. In such a scenario, it cannot be said that the Customs Broker has not adhered to KYC norms - revocation set aside - Appeal allowed - decided in favor of appellant-CHA. - Customs Appeal No.53039 of 2016 - C/A/52441/2017-CU[DB] - Dated:- 20-3-2017 - Ms Archana Wadhwa, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri S K Pahwa, Advocate for the Appellants Ms. Suchitra Sharma, DR for the Respondent Per Archana Wadhwa: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded that inasmuch as 4 importers have adopted identical / similar practice of mis declaration and inasmuch as the appellants happens to be a common Customs Broker for all of them, it cannot be said to be a case of co-incidence. It further stand observed by the adjudicating authority that Customs Broker had taken delivery of the excess skid/ pallets. The said observation stand assailed by the learned advocate by drawing our attention to the initial paragraph of the order which are to the effect that the consignment was intercepted by the Customs and the delivery was stopped and 100% examination was undertaken. As such, submits the learned advocate that the finding of the adjudicating authority that Customs Broker G-card holder has taken the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t can be concluded that Customs Broker did not suitably informed his clients. There has to be some evidence on record to show that either the Customs Broker was aware of such mis-declaration and suppressed the same with a malafide mind or he has taken efforts to get the goods cleared from the Customs on the basis of wrong declaration made by him or has connived with the importer so as to aid and abet the wrong declaration. 6. Similarly, for the violation of Regulation 11(n), the adjudicating authority has observed that the Customs broker did not verify the antecedents, correctness of the IEC number, identity of his client and the declared address etc. We again find no merit in the charge of the Revenue inasmuch as that IEC number has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
