9911796707
TMI Blog2024 (12) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... rnished in support - violation of regulation 10(d), 10(e), 10(f) and 10(n) of Customs Brokers Licensing Regulations, 2018. Breach of regulation 10(d) of Customs Brokers Licensing Regulations, 2018 - HELD THAT:- The portion of transactions prior to entering the consignments for export and filing of shipping bill does not come within the purview of activities for which licence has been issued under section 146 of Customs Act, 1962 to the customs broker. There is no allegation that any part of the process undertaken on behalf of the exporter by the appellant had involved breach of the provisions of Customs Act, 1962 or any other law. Alleged breach of 10(e) of Customs Brokers Licensing Regulations, 2018 - HELD THAT:- The licence issued to a cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- The impugned order appears to have stemmed from the licensing authority placing onus on the customs broker to evince discharge of the obligation thereof. It puzzles that such onus can be shifted; it was for the licensing authority to show, from the facts and circumstances, that such verification had either not been undertaken or that inference of such failure is apparent therefrom. In the absence of any allegation that goods and service tax identification number (GSTIN) or the import-export code (IEC) was incorrect or that either client was fictional or did not operate at the declared address such presumption is not appropriate. The are no merit in the impugned order which is set aside - appeal allowed. - HON BLE MR C J MATHEW, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purchase of the goods or the declaration of value. It was also contended that the investigation had not established that the exporter did not exist which was the extent of their obligation to ascertain and that their dealings through a third party, if any, was not in breach of the Regulations inasmuch as such beneficial owner is also an exporter within the meaning of section 2(2) of Customs Act, 1962. 4. We have heard Learned Authorized Representative. 5. The appellant was alleged to have breached regulation 10(d) of Customs Brokers Licensing Regulations, 2018 - requiring them to advise client to comply with the provisions of the statute pertaining to exports and, in the event of non-compliance, to bring such to the notice of the designa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atutory compliance in any transaction and such circumstance is brought to the attention of the licencing authority. There is no allegation, nor any suggestion from the importer/exporter, that incorrect information has been imparted which led to acts of omission and commission on their part. The invoking of this provision in these proceedings are incorrect. 7. Insofar as regulation 10(f) of Customs Brokers Licensing Regulations, 2018 - requiring that broker shall not withhold information contained in any order, instruction or public notice - there is nothing on record, either in the imputation of misconduct or in the findings of the licencing authority, that the appellant had withheld anything from their clients. Breach of this obligation ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. and had neither provided records pertaining invoice raised and payments received nor the bank statement for having received payment from which can be inferred that they never directly interacted with the exporter M/s. World Wide Export, concerning the transaction. Further, I find from the investigation that Shri Moize Ahmed Ali Angoothiwala, partner at M/s World Wide Export, admitted in his statement dated 09.03.202 that their firm don't have any warehouse. Therefore, there is no concrete evidence in CB' argument that they had followed the Regulation 10(n) of the CBLR, 2018 by stating they had checked the IEC, and in year 2015 there was no CGST. The CGST was introduced in 2017. They checked the PAN, Visited the office personal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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