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TMI Blog2024 (2) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. Therefore, both the allegations are not sustainable. There is no case of the department that the appellants have colluded with the exporter knowingly about fraudulent export of goods with intension to avail the refund of GST, therefore in absence of any such evidence merely because some fraud was committed by the exporter the custom broker cannot be implicated automatically even though he has no role in the offence of fraudulent export. Therefore, in my considered view there is no reason in the present case to penalise the appellant. Accordingly, the penalty is set aside. Appeal is allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Appearance: For the Appellant : Shri Saurabh Dixit, Advocate. For the Respondent : Shri Ajay Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sically visit the premises of the exporter which any way is not required for CHA under the Law. The Appellant had duly collected documents such as IEC, GST registration, PAN Card, bank verification certificate which is sufficient compliance for KYC verification under CBLR 2018. The fact of exporter actually existing on given address in Mumbai is not in dispute. The IEC, PAN card, Bank Account, GST registration are of genuine and found to exist in the name of exporter at the very same address in Mumbai. The Appellant as a Custom Broker acted in normal course as a custom broker for filing, shipping bills on behalf of the exporter and there is no finding against such fact. He submits that the Appellant had not concerned with logistic part and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ANGLORE Anax Air Services Pvt Ltd-2022 (I) TMI 115-CESTAT New Delhi 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, I find that the penalty was imposed on the allegation that the appellant has not complied with the condition of KYC of the exporter and the exporter was not properly advised about the valuation of the goods. I find that as submitted by the appellant and which is undisputed fact that the appellants have obtained IEC, GST registration, PAN card, Bank verification certificate therefore, there is a sufficient compliance of KYC verification and in case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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