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TMI Blog2025 (2) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... ion which mandate that the enumerated details be maintained in an orderly and itemized manner as specified by the designated officials. There is nothing on record to establish that a method of maintaining upto date records had been prescribed by any of the said authorities. In the absence of such specifics, there is no standard against which a breach could be noticed and taken cognizance of. The finding that it was not strain of pandemic which caused this double filing of bill of entry and that the absence of any records in the systems of the customs broker was the consequence of deliberate erasure has not been proved and is only surmise. In either situation, there is no finding as to the manner in which regulation 10(k) Customs Brokers Lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Japan Chamber of Commerce and Industry, the appellant was directed to upload the corresponding documents on 31st March 2023. 3. It appears from the records that this query was not responded to on or near about this date. The proper officer assessing the second bill of entry noted that the certificate had been incorporated in an earlier bill of entry and raised a query thereon on 16th April 2021. Only after this came to be raised did the customs broker respond on 19th April 2021 to the query on the first bill of entry with the request that the assessment be finalized on merit rate of duty. To the query on the second bill of entry, the customs broker responded with the information that the first bill of had been assessed on merit rate of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed due to working under limited staff during COVID-19 lockdown. I find that the plea of the CB is not admissible as it is mandated to maintain proper records under Regulation 10(k) of CBLR, 2018. When the other aspects of business of the CB were operational, the failure to maintain records cannot be condoned. 9.3.2 I further find that the CB has failed to maintain even the email correspondence prior to 21.04.2021. It not only shows carelessness and negligence of the CB but also utter disregard for the CBLR obligations. Also, I find that the case pertains to, the period between 31.03.2021 to 20.04.2021, therefore the said correspondence was deliberately deleted by the CB to evade investigation. This deletion of records is a grave v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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