9911796707
TMI Blog2024 (12) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... egulations, 2018 and the imposition of penalty of Rs. 50,000 under regulation 18 of Customs Brokers Licensing Regulations, 2018 in order [order-in-original no. 39/CAC/PCC (G)/SJ/SBS Adj dated 13th September 2023] of Principal Commissioner of Customs (General), Mumbai. 2. Proceedings commenced on the strength of offence report following examination of goods covered by bill of entry no. 3108623/31.10.2022 for import of 'assorted goods' from China by M/s Arise Enterprises handled by the appellant that were found to be contrary to the prescription of 'Foreign Trade Policy (FTP)' in force insofar as 'packaged products' are concerned and, insofar as 'toys' are concerned, not conforming with the quality control order for import. Though the licens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision over proper conduct by employees, regulation 13(2) of Customs Brokers Licensing Regulations, 2018 was breached. 4. Learned Counsel for the appellant submitted that the findings in the enquiry report were not in accordance with the stipulations in conduct of proceedings under Customs Brokers Licensing Regulations, 2018 as the allegations relied solely upon statements recorded under section 108 of Customs Act, 1962 which, according to him, was not in consonance with the decisions of the Tribunal in Thakkar Shipping Agency v. Collector of Customs, Bombay [1994 (69) ELT 90 (Tribunal)] and of the Hon'ble High Court of Telangana in Shasta Freight Services Pvt Ltd v. Principal Commissioner of Customs, Hyderabad [2019 (368) ELT 41 (Telan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Mishra submitted that in paragraph 2.13 of the impugned order it is recorded that Petitioner agreed that the goods were mis-declared grossly and many items were concealed. That cannot make Petitioner guilty of the offences charged. In the same paragraph, we have to note that, Petitioner has also stated that he was not aware that goods were misdeclared grossly and many items were concealed. In our view, if an FCL container has been loaded on board a ship, prima-facie, no-one except exporter or person who stuffed the containers will know what was inside the container. 8 The Custom House Agent, which the Petitioner was, only files the Bills of Entry on behalf of the importer relying on the documents provided to him by the importer, and if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 requires that a customs broker shall advice his client to comply with the provisions of statute which, once again, rests upon statement of the same Robert S Chettiar and suffering from infirmity stems from placing sole reliance on statements which are inadmissible. The finding thereon must be similarly invalidated. The charge of failure to discharge duties as customs broker without delay and with speed has been held as proved from alleged failure of the customs broker to seek clarifications as well as ensuring compliance of rules and regulations by the importer, A more incorrect construing of this provision is not manifest. The consequence of breach of this obligation is the suffering that an importer/exporter would be put to and the erro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formation; IO found that Shri Shakil Ahmed Abdul Rashid Ansari was a coordinator of the proprietorship firm M/s. Arise Enterprises. For a proprietorship firm, there is no concept of deemed partner. In a proprietor firm, there is one proprietor, and he conduct his business through various employees. Here, Shri Shakil Ahmed Abdul Rashid Ansari is not an employee of the firm rather, actual beneficiary and he was using the IEC issued to M/s. Arise Enterprises and was paying a pre-agreed sum to Mr. Anis Salim Lakhani. Further, Mr. Anis Salim Lakhani in his statement dated 09.11.2022 has stated that no one from CB firm has ever contacted him. Therefore, there is clear cut violation of the Regulation 10(n) of the CBLR, 2018. Accordingly, I hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
