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TMI Blog2022 (5) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... d their position. It is found that the appellants have also not submitted any cogent reasons as to how they permitted persons without G or H cards to handle the documents on their behalf. The proprietor of the appellant has accepted there lapses in the statement recorded before the customs officers. It is found that such statement has not been retracted. It was incumbent on the appellant-Custom Broker that they conduct all possible enquiries through independent reliable sources/ documents to verify the credentials of the clients. No such effort made by the appellant and no such document relied upon have been placed on record. Thus, they have failed to observe due diligence in this regard and thus ended up facilitating fake importers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n his statement accepted that he was the only G category card holder and all other staffs work on the basis of daily passes and that he allowed daily pass holder to handle import documents before the Customs. Proprietor of M/s Sugam Auto India stated that he did not make any imports though 23 bills of entry were filed in the name of his company; he lodged a complaint with Sahar Police Station. The license of the appellant was suspended vide order dated 01.01.2016; enquiry officer was appointed on 23.10.2018. Enquiry officer submitted reports on 23.04.2019. The enquiry report was served on the appellant and a personal hearing was granted on 04.07.2019. The appellant representative submitted a written submission and attended the personal hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tom Broker is a habitual offender; the enquiry report substantiates all the charges; the proprietor of the appellant confessed that none of his staff who handled the import documents has customs pass; he has failed to verify the functioning of Ms. Akash Corporation from the declared address; the CB was not aware who the actual importer was. He submits that the statements were not retracted. The appellants relied more on rhetoric and not on any evidence in their favour. The enquiry report categorically holds that the appellant-Custom Broker had violated regulations 11(a), (b) and (d) of CBLR 2013. He submits that in respect of M/s Akash Corporation, it is established by SIIB that the address given in the IEC were existing but the importer wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not based their argument on as to how they have conformed to the KYC norms while interacting with their customers. They have not submitted any independent reliable documents to prove the genuineness of the where about of the clients. It is not their claim that they have produce so and so documents to defend their position. We find that the appellants have also not submitted any cogent reasons as to how they permitted persons without G or H cards to handle the documents on their behalf. We find that the proprietor of the appellant has accepted there lapses in the statement recorded before the customs officers. We find that such statement has not been retracted. Though we are in agreement with the submissions of the appellant that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant-Customs Broker. As per our discussion above, we find that even in the impugned case, appellant-Customs Broker did not prove his bona fides. We find that Learned Commissioner while passing the impugned order has considered all the facts including the punishment suffer by the appellant and let them off with penalty and forfeiture of security deposit. We find that Learned Commissioner was not harsh to revoke the license. We find that to that extent, the impugned order is reasoned, cogent and legally maintainable. 7. We find that in the process of liberalization of import export trade, the government has relaxed many procedures and regulations. The institution of customs brokers was created to facilitate the import export trade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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