9911796707
TMI Blog2024 (7) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... owing conclusions in paragraph 21 of the order impugned before us: "This Tribunal in the case of M/s Swastic Cargo Agency Limited vs. Commissioner of custom 2023 (2) TMI 677 (Tribunal-Delhi) has held that this being a case of facilitating the fraudulent exports carried out and it being duly proved during the enquiry proceedings that the exporter were non-existent. CB is rightly held to have failed to verify the correctness of the document thereby violating its obligation as a customs broker even forfeiture of security deposit has rightly been ordered. In the light of the obligations conferred upon the CB by the Regulations CBLR, 2018 and the proven fraudulent act and conduct of CB on record, we hold that suspension of his licence is quite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and heard by the Commissioner of Customs who by an order of 15 September 2020 suspended the CB License held by the appellant. Subsequent to the post decisional hearing afforded to the appellant, a final order came to be passed on 05 October 2020 revoking the Commissioner of Customs revoking the suspension that had operated. Aggrieved by the aforesaid the respondent approached the CESTAT by way of an appeal. 5. It is that appeal which has ultimately come to be allowed by CESTAT. It becomes relevant to note that quite apart from the various contentions which were addressed on merits, we find that the order impugned before us is liable to be set aside for the following reasons. 6. As is manifest from a reading of paragraph 21 of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs against the Customs Broker. (3) The imposition of penalty or any action taken under these regulations shall be without prejudice to the action that may be taken against the Customs Broker or F card holder or G card holder under the provisions of the Customs Act, 1962 (52 of 1962) or any other law for the time being in force." 8. As is manifest from the aforesaid discussion, the CESTAT has in effect handed down an order as a result of which an order of suspension would continue in perpetuity. The impugned is thus rendered unsustainable on this score alone. 9. While the above would have been sufficient to warrant the order impugned before us being set aside, we have also examined the appeal from the angle of a purported violation of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Allahabad Bank Current Account No. 50442121872; and they have received a part payment of USD 4100$ (In Rs.3066513.75) in current Account in M/s. Kotak Mahindra Bank on 01.11.2018 vide remittance transaction advice no. 0l44XAR18141149 from M/s. Pam Global General Trading FZE; and they are merchant exporter and they purchase goods from various traders i.e. M/s. Sai Enterprises, M/s. Sai Traders and M/s. S.D. Trading and they make payments through cheques and RTGS from the above mentioned banks; and they filed/exported 08 Shipping Bills via Customs Broker Ms. Aradhya Export Import Consultant Pvt. Ltd. in the financial year 2018-19; and they exported the goods i.e. Clutch plates at the rate of Rs.850/ and the Glass item Rs. 250/- to 400/- wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the CB would not be in violation of its obligations if he has relied on "reliable, independent, authentic documents, data or information" such as the IEC and GSTIN which are issued by the Director General of Foreign Trade [DGFT] and GST Officers respectively. Furthermore, Regulation 10 (n) does not necessitate a physical verification of the veracity of the exporter. We therefore find merit in the contention of the appellant that the CESTAT committed a manifest illegality in holding that the appellant was guilty of having failed to discharge the obligation placed in terms of Regulation 10 (n) of CBLR 2018. 13. It is thus apparent that the judgment handed down by the CESTAT is patently erroneous and cannot be sustained. 14. We according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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