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TMI Blog2022 (7) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 penalty. A case was booked in respect of the shipping bills filed by the appellant for M/s. Merkury Overseas, M/s Sai Trading, M/s Shri Laxmi Trading, M/s Spica oversease, M/s. Green Plus Impex, M/s. A.K Impact. In all these cases the goods to be exported were received by one Shri Babu Samanta and Subrata of M/s S.S.S Sai Forwarders. The appellant was handed over documents like invoice, packing list, authorization only after the goods had entered the JJP CFS. 2.1 Learned Counsel for the appellant poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers 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 charge made for violation of Regulation 10(k) CBLR 2018, was also dropped. Regulation 10(k) of CBLR, 2018 requires Custom Broker to maintain upto date records such as bill of entry, Shipping bill, transshipment application etc., all correspondence and other papers relating to his business as Custom Broker and other financial accounts as may be satisfied by the revenue. The said charge against the appellant was also dropped indications that the appellant had maintained the necessary records. It is also seen th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perates 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 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 we did not find any merit in confirmation of charge under Regulation 10(d) of the CBLR 2018. The same is dropped. 4.3 The next charge confirmed against the appellant relates to violation Regulation 10(e) of CBLR, 2018. The regulation reads as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 the exporter or physical go and verify the address of the exporters. The responsibility of custom broker is limited to verification on the basis of documents obtained by him. In this case it is seen that they obtained the Bank sign authorization. In this regard the observation made by in the order of tribunal in the case of M/s Annax Air Services P. Ltd. Order No. 50002/2022 dated 03.01.2022 in para 23 reads as follows: "23. Of the above, (a) and (b) require verification of the documents which are issued by the Government d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 Section 79 of the Evidence Act, 1872 requires even Courts to presume that every certificate which is purported to be issued by the Government officer to be genuine. It reads as follows: 79. Presumption as to genuineness of certified copies. The Court shall presume to be genuine every document purporting to be a certificate, certified copy or other document, which is by Law declared to be admissible as evidence of any particular fact and which purports to be duly certified by any officer of the Central Government or of a State Go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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