9911796707
TMI Blog2019 (10) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... e exporter had not filed BRCs against their draw back claim. 2. The appellant is a Customs Broker (erstwhile Customs House Agent) bearing licence No.CA/LC/02/2012 valid upto 15.11.2022. 3. The facts of the case in brief are that the appellant M/s.Maa Kamakhya Enterprise is a Customs Broker and is a partnership firm. A case of fraudulent export under claim for draw back by M/s.S.K. Traders (Proprietor-Mr.Shamim Khan) through Petropole Land Customs Station was being investigated by the department. In the course of the investigation it was observed that 15 (fifteen) export consignments of the aforesaid exporter were handled by the appellant. The exporter had availed draw back from the Government, but had not submitted Bank Realization Certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the export benefits without ensuring that the exports had actually taken place. The Customs Broker is responsible for handling all the documents on behalf of the exporter till the goods are actually exported and the 'Cross Border Certificate' is given by the proper officer based on which the EGM is generated. 6. Pursuant to the opportunity of hearing, the appellant's licence was ordered to remain suspended under 16(2) of CBLR, 2018. Being aggrieved, the appellant is in appeal against the impugned order. 7. Learned Advocate appearing on behalf of the appellant argues that the provisions of Regulation 16(1) of the CBLR 2018 is not at all applicable in the appellant's case. He further contends that there is no violation of provisions of Regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not an appropriate case where immediate action is necessary under Regulation 16(1) of CBLR, 2018. 9. Learned Advocate further contended that at the time of personal hearing on 03.06.2019, they have submitted photocopies of the three shipping bills under Investigation viz. (1) 1607615 dtd. 05.07.2015, (2) 4113068 dtd. 15.11.2015 & (3) 4378465 dtd.25.11.2015 along with the related Invoice and packing list. East set of such documents where the Exporter was M/s.S.K.Traders, clearly shows that the Customs Officers of Petrapole LCS have properly assessed them and given the 'Let Export Order'. And then the export goods have crossed the border under direct supervision of the Petrapole P.U. Officers. So, they cannot be held responsible for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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