9911796707
TMI Blog2025 (1) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Final Order No. 56023/2024 dated 10th July, 2024, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter "CESTAT") in Customs Appeal No. 50231/2024. 4. The brief background is that the Customs Department had found certain inaccuracies in the manner in which the Respondent- M/s. Global Links, Delhi, a Customs House Agent (hereinafter "CHA"), was facilitating exports and enabling claiming of duty drawbacks by certain exporters. 5. A show cause notice was issued on 9th May, 2023 by the Commissioner of Customs (Airport & General), New Delhi, wherein the Respondent filed its reply and the Order-in-Original was passed on 30th October, 2023. In the said Order-in-Original, the Commissioner of Customs found cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een violated, it was imperative for the appellant to have specifically mentioned the date on which the show cause notice was actually received by the Commissioner of Customs, even if it is assumed that it is the show cause notice that would constitute the offence report and not the order passed by the Commissioner. XXX XXX XXX 26. It is not in dispute that the appellant had submitted the KYC documents. This fact is also evident from the paragraph 2 of the order dated 07.02.2023 passed by the Additional Commissioner wherein it has been stated that the KYC documents, purchase invoice, bank statements were submitted by the appellant. What persuaded the Commissioner of Customs to hold that Regulation 11 (n) has been violated is the fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Broker license of the Respondent came to be cancelled on the same date. The Respondent could not conduct any business as a CHA during the period from 30th October, 2023 till 10th July, 2024. 9. In the opinion of this Court, since the requisite KYC documents had been submitted by the Respondent and the main irregularity was in respect of the exporter Shri. Rakesh Gupta, proprietor of M/s. U.P. Garments, whose Importer Exporter Code (hereinafter "IEC") had been misused by other exporters in conspiracy with each other, the Respondent's Customs Broker license cannot be cancelled for perpetuity. The Respondent has already suffered severe consequences due to the cancellation of the said license for several months. 10. Under these c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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