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TMI Blog2024 (12) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 erroneous inference by the licensing authority that every obligation in regulation 10 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent ORDER PER : C J MATHEW This appeal of M/s Sarajdeep Logistics Pvt Ltd arises as consequence of revocation of customs broker licence no. 11/2551, along with forfeiture of security deposit, under regulation 14 of Customs Brokers Licensing Regulations, 2018 and the imposition of penalty of ₹ 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at failure to verify correctness of certain particulars as well as to ascertain identity of client and functioning at declared address was breach of regulation 10(n) of Customs Broker Licensing Regulations, 2018 and that, by failure to exercise supervision 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 Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner knew what was contained in those containers and even if there is any allegation, which we could not find in the impugned order, there is no finding as to how Petitioner would have known what was there inside the sealed containers. 7 Mr. 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 perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Customs Brokers Licensing Regulations, 2018 relying entirely upon statements, does not stand test of law to invalidate the finding on breach of these two obligations. 7. Regulation 10(d) of Customs Brokers Licensing Regulations, 2018 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 ensuri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter Exporter Code (IEC)number, Goods and Services 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; 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. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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