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TMI Blog2023 (12) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... While deciding the question of over valuation on part of the exporter, there is nothing on record to in any way conclusively link the conduct of the said offence with the connivance of the Customs Broker. There is nothing to decisively link the appellant with the commissioning of the said fraud and mere oral, unverified testimony cannot substitute as proof in the matter. It is also not established from records that the chartered engineer was fixed by the appellant. Further, the declaration of the export value is the sole prerogative of the exporter and not that of the Custom Broker, who files the Customs documents as per information supplied by the exporter/importer as the case be. If any conscious contumacious conduct is ascribed to the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Arijit Chakraborty, Advocate Present for the Respondent : Shri Faiz Ahmed, Authorized Representative ORDER The appellant is a Customs Broker who was issued the Customs Broker License in terms of Regulation 7 of the Customs Broker Licensing Regulations 2013 (CBLR), (now Customs Broker Licensing Regulations 2018). During the course of business, the appellant handled export of ball bearings, exported vide four Shipping Bills all dated 21.09.2020 filed by M/s. Gupta Vyapaar. Earlier the appellant had handled several export consignments on behalf of the said exporter during the period 10.09.2020 to 16.09.2020, for which no anomalous report at the time of export has been brought on record. During the course of the investigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done so and that the documents from the exporter were received on email, as also the nomination of the chartered engineer was done by the exporter. 2. On the basis of preliminary investigations and the inference drawn by the authorities that Shri Jitesh Gupta Director of M/s. JKG Infralogistics Pvt. Ltd. alongwith the G card holder, Shri Govind Kumar Thakur was actively involved in facilitation of the export fraud, a show cause notice under the Customs Broker Licensing Regulations 2018, came to be issued to the appellant on 4.06.2021, alleging violations of Regulation 10 (d), (m), (n) and (q) of the Customs Broker Licensing Regulations 2018. The appellant was also charged for violation of Regulation 13(12) of CBLR, 2018 concerning failur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot establish or produce any tangible evidence to link the appellants or that they had approved of the alleged misconduct and consequential mis-declaration on part of the exporter. No malafide on the part of the Custom Broker have been brought into play in the order passed as well as the show cause notice. 4. We note that while deciding the question of over valuation on part of the exporter, there is nothing on record to in any way conclusively link the conduct of the said offence with the connivance of the Customs Broker. There is nothing to decisively link the appellant with the commissioning of the said fraud and mere oral, unverified testimony cannot substitute as proof in the matter. It is also not established from records that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only exposes the hollowness of the department s claim with reference to Regulation 13(12) of CBLR, 2018. We therefore find the allegations levelled by the department as misdirected and mis-founded. The appellant also points out that they were denied natural justice as well, by the learned Commissioner in as much as their request, for cross-examination was merely brushed aside without any cogent reasons. Under the aforesaid circumstances, there is nothing to demonstrate: a) That the Custom Broker did not advise his client with regard to the compliance of the statutory provisions of the Customs Act. b) That the Customs Broker failed to discharge duties with speed and efficiency. c) That the Custom Broker had failed in verifying the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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