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TMI Blog2023 (9) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... n in regulation 10(d) and 10(m) of Customs Broker Licencing Regulations, 2018 in relation to bills of entry filed on behalf of M/s Ramniklal & Sons between 1st April 2016 and 31st January 2018 for clearance of 16973 metric tons of 'plastic granules' against 'advance authorizations' foregoing customs duties of Rs. 37,44,26,421 that was liable to be recovered under Customs Act, 1962, revoked 'custom broker' licence no. 11/1847 and forfeited 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. 2. Proceedings under regulation 17 of Customs Broker Licencing Regulations, 2018 was initiated by notice dated 19th May ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Commissioner of Customs v. Shiva Khurana [2019 (367) ELT 550 (Del)] in support of his contention that there no requirement of physically verifying the importer/exporter. 5. We have heard Learned Authorized Representative who narrated the background to the proceedings and urged us to consider the magnitude of loss to the exchequer in disposing off this appeal. 6. It is on the finding of breach of obligation to advise client to comply with statutory provisions and for reporting any non-compliance thereof and to discharge duties as customs broker with utmost speed and efficiency that the extreme detriment has been visited on the appellant. This has been rendered on the finding that no activity was undertaken at the premises of the import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porters to deliver the goods at Bhiwandi/Delhi/Mumbai /Ahmedabad, other than the premises registered under DEEC Licenses or IEC. Further, 1 also find from statement dated 03.05.2018 of Shri Sanjiv Ramniklal Dhanak that all transactions with buyers, sellers and transporters of the duty-free imported goods were done on the instructions given by his brother in law Shri Viral Mehta. xxxxxxxx ix. Further, it is evident that the importer firm indulged in diversion of LDPE/LLDPE/HDPE/PVC Resins of different grades and copper rods imported duty free under Advance Authorization Scheme into local market. The clearance of the goods happened as per the direction of Sh. Sanjiv Dhanak, Sh. Veer Dhanak and Sh. Viral Kanubhai Mehta, Proprietor of M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority of section 146 of Customs Act, 1962 that has been codified in Regulations framed under that provision with the scope restricted therein. 9. Doubtlessly, 'customs broking' does fall within the logistic sector and it is not inconceivable that such 'brokers' do undertake activities that precede as well as follow from such licenced functions which is not legal ground to bring such too within the ambit of Regulations intended for a specific purpose. Therefore, any activity that occurs after clearance of goods is clearly beyond the jurisdiction of Customs Broker Licencing Regulations, 2018. We also find that, on factual ascertainment, there is no evidence to even suggest that any instruction, other that issued by the authorized person i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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