9911796707
TMI Blog2022 (7) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... hardly be held that the shipping Bill filed by the Custom Broker on the strength of documents supplied by the exporter is wrong. While repeatedly it has been asserted that the appellant had assisted the exporter in the mis-declaration no specific manner in which such assistance was extended has been mentioned. The impugned order solely relied on the inquiry report without giving his own findings. In this circumstances there are no merit in confirmation of charge under Regulation 10(d) of the CBLR 2018. The same is dropped. Violation Regulation 10(e) of CBLR, 2018 - failure to exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , JUDICIAL MEMBER AND MR. RAJU, MEMBER (TECHNICAL) HON BLE SHRI P. K. CHOUDHARY, JUDICIAL MEMBER HON'BLE MEMBER (TECHNICAL), MR. RAJU ORDER This appeal has been filed by M/s Advent Shipping Agencies Custom Broker revocation of the Custom Broker License held by the appellant, for feature of security deposit and imposition of penalty. 2. Learned Counsel for the appellant pointed out that violation of Regulation 10(a), 10(d),10(e), 10(k),10(n), 10(p) were invoked against the appellant. The charges under Regulation 10(a), 10(k),10(p) were dropped in the proceedings. However, the charges under Regulation 10(d),10(e),and 10(g) were confirmed leading to revocation of license, forefeatureof deposit and imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bench new Delhi. Learned Authorized Representative relied on the impugned order he pointed out that the appellant had not verified the IEC, GSTIN, and ID of the clients. He also pointed out that the appellant had no physical contact with the exporter. 3. Learned AR relies on impugned orders. 4.1 It is seen that the charge made under Regulation 10(a) of the CBLR 2018 was dropped. The Regulation 10(a) of CBLR 2018, requires the Custom Broker to obtain and authorization from each of the importer/ exporters and submit the same to the authorities whenever required. The said charge made against the appellant was dropped by the impugned order clearly indicating that the appellant had obtained the said authorization. We also find that the cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments on the basis of the invoice supplied by the exporter to them. While confirming the charges the impugned order holds that the goods were mis-declared in terms of value and classification for illegal availment of IGST and the appellant fail to advice his clients to comply with the provisions of the Act, other allied acts and did not bring to the notice of the revenue. It is apparent that a custom broker does not actually physically see the goods before the same are received in custom area. The Custom Broker operates on the basis of document supplied to him and in that context it can hardly be held that the shipping Bill filed by the Custom Broker on the strength of documents supplied by the exporter is wrong. While repeatedly it has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to violation of Regulation 10(n) of the CBLR,2018. The Regulation10(n) reads as follows: The Custom Broker shall 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. The appellant has asserted that they had obtained the necessary KYC documents from the exporters. The documents obtained by them were bank signed authorization, IE certificate and GST certificate. The charged is upheld on the ground that the appellant is not physically meet the exporter. We find that there is no requirement for custom broker to physically meet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the IEC is issued by DGFT and the Central Goods and Services Tax Act (or state GST Act) under which the GSTIN is issued by the GST officers which is not a correct construction of the legal provisions. Therefore, the verification of certificates part of the obligation under Regulation 10(n) on the Customs Broker is fully satisfied as long as it satisfies itself that the IEC and the GSTIN were, indeed issued by the concerned officers This can be done through online verification, comparing with the original documents, etc. and does not require an investigation into the documents by the Customs Broker. The presumption is that a certificate or registration issued by an officer or purported to be issued by an officer is correctly issued Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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