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TMI Blog2021 (10) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the department has come to understand that there is no factory at Rajasthan address as declared in the IEC, Aadhar and GSTIN. When these are documents issued by the Governmental authorities, the Customs Broker cannot be burdened with responsibility of verifying the correctness of such address. There is no violation which is so grave for imposing such a harsh punishment of revocation of license. Taking note of the fact that the appellant has visited the Delhi address of the importer and such address being not fake, we are of the considered opinion that the imposition of penalty is not justified. The department has failed to establish that appellant has violated Regulation 10(n) of CBLR, 2018 - Appeal allowed. - Customs Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal. 2. On behalf of the appellant, learned counsel Shri P. Saravanan appeared and argued. He referred to Regulation 10(n) which reads as under:- (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information 3. He submitted that the appellant had verified the existence / functioning of the Delhi address of the importer by personally visiting the address. This fact has been noted by the Commissioner in para 16.4 of the Order in Original. It is alleged by the adjudicating authority that the appellant did not visit the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department is mis-declaration of the goods. The mis-declaration is with regard to whether the used rubber is with or without cut in bead wire. This mis-declaration can be brought out only by expert opinion. The appellant who is a Customs Broker cannot be expected to verify the correctness of the goods imported except for verifying the nature of the goods from the documents furnished by the importer. He prayed that the order may be set aside. 4. The learned AR Shri Vikas Jhajharia supported the findings in the impugned order. 5. Heard both sides. 6. The appellant is aggrieved by the revocation of license and the imposition of penalty of ₹ 50,000/-. The said order has been passed for violation of Regulation 10(n) of CBLR, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the importer. Merely because he did not visit the factory at Jaipur, Rajasthan, it is held by the Commissioner that there is violation of Regulation 10(n) of CBLR, 2018. In fact, the address declared in the bills of entry and bill of lading is that of the Delhi address and the said address is a proper one and not fake one. On verification, the department has come to understand that there is no factory at Rajasthan address as declared in the IEC, Aadhar and GSTIN. When these are documents issued by the Governmental authorities, the Customs Broker cannot be burdened with responsibility of verifying the correctness of such address. Be that as it may, we do not find that there is any violation which is so grave for imposing such a harsh pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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