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TMI Blog2024 (11) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... oner or Assistant Commissioner of Customs. The undisputed facts of this case are that the appellant never even contacted M/s Deepnidhi in whose name he filed the shipping bill, let alone, obtain an authorization. Regulation 10(d) requires the Customs Broker to advise his client to comply with the provisions of the Act, other allied acts, Rules and Regulations and in case non-compliance bring such matter to the notice of the Deputy Commissioner or the Assistant Commissioner of Customs. In this case the appellant had not even contacted the exporter in whose name he filed the shipping bill. The shipping bill was filed behind the back of the alleged exporter. Regulation 10(n) requires the CB to verify the correctness of the IEC, GSTN, identity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HNICAL) Present for the Appellant : Shri Vaibhav Singh, Advocate Present for the Respondent: Shri M K Shukla, Authorised Representative ORDER This appeal is filed by M/s Pradeep Kumar Prashar, [the appellant] to assail the Order in Original [OIO] dated 02.08.2021 passed by the Commissioner whereby he revoked the Customs Broker s licence issued to the appellant, forfeited of the whole amount of security deposit of Rs. 75,000/- furnished by the appellant and imposed a penalty of Rs. 50,000/- under Regulation 14 and 18 of Customs Broker Licensing Regulations 2018 [CBLR]. 2. We have heard learned counsel for the appellant and the learned authorized representative appearing for the department and perused the records. 3. The facts of the case whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by one by Shri Mohit Taneja one of the Directors of M/s Soleado Impex. Shri Mohit Taneja requested the appellant to file the shipping bill not in the name of his firm but to file it in the name of M/s Deepnidhi and the appellant filed the Shipping Bill accordingly. Proceedings related to confiscation to the goods attempted to be exported and imposition of penalties continued by the Additional Commissioner against several persons including the appellant. 6. Based on the offence report in the form of the show cause notice dated 09.12.2020 issued by the Additional Commissioner, Air Cargo Exports, action under CBLR was initiated by the Commissioner of Customs (Airport General). The appellant s Customs Broker [CB] licence was suspended by ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearnance of cargo or baggage; (n) verify correctness of importer Exporter (IEC) number, goods and service tax identification number (GSTIN), identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information. 7. The questions which needs to be answered by us in this appeal are if the appellant had violated these regulations and if so if the punishment is proportionate to the gravity of the offence. REGULATION 10(a) 8. Regulation 10(a) requires the Customs Broker to obtain the authorization from each of the companies, firms or individuals which employed him as a CB and to produce such authorization if required by the Deputy Commissioner or Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated regulation 10(d). REGULATION 10(n) 10. This regulation requires the CB to verify the correctness of the IEC, GSTN, identity of his client and function of the client at the declared address by using reliable, independent, authentic documents, data or information. In this case the appellant had not only not verified the identity of M/s Deepnidhi in whose name it filed the shipping bill but had filed the shipping bill behind its back to facilitate smuggling of red sanders by Mr. Mohti Taneja. We have no doubt whatsoever that the appellant had violated regulation 10(n). 11. When summoned by the officers, Shri Pradeep Kumar Prashar, F-card holder gave a statement on 16.12.2019 in which he explained that he used to charge Rs. 10,000/- per mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Shri Mohit Tanjea and filed shipping bill in the name of M/s Deepnidhi without their knowledge and used that shipping bill and attempted to smuggle out red sanders. 14. If any consideration is given to such a CB, it will be a mockery of the entire system of controls by Customs. Any prohibited goods including drugs, arms, annuation etc., can be smuggled in and smuggled out very easily if the Customs Broker starts filing benami shipping bills without even the knowledge of the importer or exporter. It will be far worse, as in this case, if the CB lets out its credentials to another for a monthly fee and that person, in turn, files benami shipping bills or Bills of Entry to smuggle prohibited goods. 15. In view of above, we find that the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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