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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 ..... osition of penalty of Rs. 50,000 under regulation 18 of Customs Brokers Licensing Regulations, 2018 on the finding of Principal Commissioner of Customs (General) Mumbai Zone - I in order [order-in-original CAO no.10/CAC/PCC(G)/SJ/CBS-Adj dated 21st May 2024] that the appellant herein had breached regulation 10(k) of Customs Brokers Licensing Regulations, 2018. 2. The proceedings were initiated on the imputation that the appellant had filed two bills of entry - one filed in advance as 3368697/31.03.2021 and other as 3465683/07.04.2021 - for the same set of goods. It is also on record that both had been filed under claim for preferential rate of duty under the India-Japan Comprehensive Economic Partnership Agreement (CEPA). As the first of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng bill, transhipment application, etc., all correspondence, other papers relating to his business as Customs Broker and accounts including financial transactions in an orderly and itemised manner as may be specified by the Principal Commissioner of Customs or Commissioner of Customs or the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, 5. The licensing authority has held that the plea of the importer of the strain caused by the pandemic in 2021 as cause of this confusion was inadmissible and discarded the plea that there was no deliberate attempt to misuse the facility of advance filing of bill of entry but instead held that '9.3.1 I find that the case pertains to double filing of bill of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rderly 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 Licensing Regulations, 2018 has been breached. 7. In view of the find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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