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TMI Blog2023 (9) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... e and forfeiting security deposit under regulation 14 of Customs Broker Licencing Regulations, 2018 while imposing penalty of Rs.. 50,000 under regulation 18 of Customs Broker Licencing Regulations, 2018 on the finding that acts of omission and commission on their part, in handling bill of entry no. 5126157/08.02.2018 for imports effected by M/s Twister Enterprises, had been in breach of obligations devolving on them by regulation 10 of Customs Broker Licencing Regulations, 2018. 2. The imports were found to have been misdeclared and it was revealed during investigations that documentation for entitling import by M/s Twister Enterprises had been secured in the name of one Atul Dilip Baviskar who claimed to be a helper in a constructi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t every notice of hearing had been responded to; we, however, note that the appellant, in response to licencing authority, had not preferred such submission as fatal to the proceedings. Accordingly, it would appear that the appellant is, at least partially, not without responsibility too for delay in conclusion of inquiry proceedings. 4. Learned Counsel also submitted that the findings in the inquiry report are incorrect insofar as each of the alleged violations are concerned. According to him, the presence of witnesses was essential to establishing that the charges were unfounded considering that the obligations, alleged to have been breached, are too broadly expressed for fitment with actual operation as customs broker. He also submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect information, with reference to cargo clearance, to the 'client' during the course of handling the impugned goods. 8. The expression 'client' has been deployed rather loosely in Customs Broker Licencing Regulations, 2018. We do not see any reason to conclude that 'client' has to be the owner or consignee of the goods as such person may also well be nominee of the importer including employees. In any case, the rendering of advice to a 'client' or correctness of information pertaining to clearance for a 'client' is a matter of hearsay and the investigators have had the advantage of obtaining the purported version of the 'client' which, in absence of challenge, may lack validation. The notice issued to the appellant relied on statements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndering of advice or verification of information furnished. 10. A tendency to be less than meticulous in drafting of charges is evident here and proceedings do acquire the characteristic of trivializing the institution of 'custom broker'; if they are to perform the vital role expected of them, resort to Custom Broker Licencing Regulations, 2018 has to be deliberated upon by licencing authorities in the context of each incident of breach of obligation. Disciplining of 'customs broker' is not be entered into lightly nor receded from hastily. 11. That the appellant had not interacted with the proprietor of the importing entity is on record; consequently, it would not be wrong to conclude that the several documents of identity and location ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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