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TMI Blog2025 (1) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of statute and, in the event of non-compliance, to bring the matter to the notice of the designated official. This charge has been established on the finding that the appellant had never met the proprietor of the importing entity and had not contacted the holder of the Importer-Exporter Code (IEC) thus precluding rendering of advice - The licensing regulations are also bereft of any definition of 'client' and, it would appear that there is no bar on the importer/exporter approaching the customs broker through an employee/agent. The essence of this obligation is restricted to the advice given specifically in relation to a particular consignment and is not broad enough to place the onus of educating the importer/exporter on the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oportionate.
Penalty - HELD THAT:- Considering the specific breach and the gravity of the consequence of such breach, ends of justice would be met by setting aside the revocation under regulation 14 of Customs Brokers Licensing Regulations, 2018 and imposition of penalty under regulation 18 of Customs Brokers Licensing Regulations, 2018.
Conclusion - i) The breach of Regulation 10(n) was proven due to the customs broker's failure to verify client details adequately. ii) The penalties of license revocation and monetary penalty were disproportionate to the breach established. iii) The forfeiture of the security deposit was upheld, with provisions for license restoration contingent on a new security deposit.
Appeal disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Brokers Licensing Regulations, 2018 prescribes that a customs broker is required to advice his client to comply with the provisions of statute and, in the event of non-compliance, to bring the matter to the notice of the designated official. This charge has been established on the finding that the appellant had never met the proprietor of the importing entity and had not contacted the holder of the Importer-Exporter Code (IEC) thus precluding rendering of advice. The purpose of this obligation is to ensure that the advice rendered, and in the context of such being sought by the client, would have to be legal and in conformity with the statutes and rules. It was, therefore, necessary for the licensing authority to establish, from facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on facts which have nothing to do with the framework of the obligations and externalities have been grafted to conclude that the regulation has been breached. 6. The customs broker is, in accordance with regulation 10(n) of Customs Brokers Licensing Regulations, 2018, required to verify correctness of 'importer exporter code (IEC)', '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. The licensing authority has relied upon the non-response to summons, issued to the importer at their address at Malad, to conclude that the importer was not functional. On the evidence furnished by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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