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TMI Blog2024 (8) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, 2018 pertains to advising client to comply with provisions of Customs Act, 1962. Regulation 10(e) of Customs Broker Licencing Regulations, 2018 pertains to due diligence in ascertaining correctness of information imparted to a client - Regulation 10(m) of Customs Broker Licencing Regulations, 2018 pertains to discharging duties with speed and efficiency. Regulation 10(n) of Customs Broker Licencing Regulations, 2018 pertains to verifications and antecedent checks of the client. The sole imputation of misconduct, however, does not appear to relate most of these and, considering that the Central Board of Indirect Taxes Customs (CBIC) has set these out painstakingly, it was incumbent on the licencing authority to have inquired into, and to decide upon, the various facts and circumstances from which breach of each of the obligations could be imputed. Those are glaringly deficient except in relation to regulation 10(n) of Customs Broker Licencing Regulations, 2018. It is also apparent that the licencing authority has presumed that the obligations exist solely for the purpose of initiating proceedings for revocation of licence issued to customs broker and, therefore, to be dealt w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mane, even if in less savoury circumstances, to the three deaths and three forfeitures ordered on the same day in the three disposals of three separate proceedings under Customs Broker Licencing Regulations, 2018 by Principal Commissioner of Customs (General), New Customs House, Bombay. We have heard of sentencing by criminal courts on different counts to run concurrently but never with capital punishment. And that is what the licencing authority has ordered under regulation 14 of Customs Broker Licencing Regulations, 2018 which the saving grace of not having been extended to penalty of ₹ 50,000 under regulation 18 of Customs Broker Licencing Regulations, 2018 does not, by any stretch, mitigate in puzzling credulity. For, how can the same licence be revoked again and again after being revoked once, and how can that same security deposit be forfeited again and again after being forfeited once, unless the licencing authority has also been vested with the power to resuscitate a revoked licence or to unforfeit a forfeited deposit. We find no such empowerment in the Customs Broker Licencing Regulations, 2018. Either there is an unbefitting understanding of the scope of the said Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cing Regulations, 2018 which segregates obligations devolving on customs broker stakeholdewise. It is also moot if customs brokers , who, as logistics service providers, undertake business activities that are related to, but distinct from, the scheme of customs brokerage envisaged in section 146 of Customs Act, 1962, can be charged with continuing obligation under Customs Broker Licencing Regulations, 2018 across the spectrum of all activities. It is no less moot that statements of interested persons and confessions alone, and at face value suffices to conclude that the requirements of principles of natural justice have been adhered to. These were canvassed by Learned Counsel for appellant in his submissions. Learned Authorized Representative also made elaborate submissions in support of the detriments in the impugned orders. 4. We notice that regulation 10(a) of Customs Broker Licencing Regulations, 2018 pertains to obtaining of authorisations from the importer before taking up work for a client. We notice that regulation 10(d) of Customs Broker Licencing Regulations, 2018 pertains to advising client to comply with provisions of Customs Act, 1962. We notice that regulation 10(e) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the continuation of licenced service of customs broker , whose appointment and renewal are governed by Customs Broker Licencing Regulations, 2018, is not dissimilar. A similar diligence in the approach to proceedings that jeopardize the livelihood of customs brokers is warranted. 6. The purpose of authorization is to establish that customs broker is contracted agent of importer or exporter for each transaction and, thereby, bring section 147 of Customs Act, 1962 into play. The manner in which it is to be obtained is not set out in regulation 10(a) of Customs Broker Licencing Regulations, 2018 and, obviously, considering its purpose, is only required to be produced when asked for. It is not open to the licencing authority to insinuate more stipulations into this obligation than contemplated in the Regulation. 7. It is certainly beyond the stretch of credulity that advise to a client includes explaining all the provisions of Customs Act, 1962 with the presumption of not having done so because a breach of Customs Act, 1962 has occurred. Moreover, it does not escape attention that advise does not extend beyond Customs Act, 1962. It should not be lost sight of that the first part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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