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2019 (9) TMI 1032 - AT - CustomsResponsibility of CB/CHA - diversion of goods with the connivance of the G-card holder of the appellant and his associate - Whether the Custom Broker can be held responsible for the alleged mis-delcaration and under valuation of goods, for infringement of Intellectual Property Rights due to the mobile accessories of Samsun brand to also be present in the consignment and also for the alleged diversion of the goods? HELD THAT:- Perusal of Regulation 14 of Customs Broker License Regulation 2013/2018 makes it clear that the CHA is created as a link between Customs Authorities and the importers with an object of facilitating the clearances at Customs as the Custom procedures are complicated. The CHA is thus supposed to safeguard the interests of both the Customs as well as the importers. CHA is not supposed to be a formal agent either of Custom House or of the importer. But the utmost due diligence in ascertaining the correctness of the information related to clearance of cargo is the CHA’s duty. He not only is supposed to advise the importer/exporter about the relevant provisions of law and the mandate of true compliance thereof but is also responsible to inform the Department if any violation of the provisions of the Customs Act appears to or have been committed by his client at the time of the clearances - There is no dispute about the settled law that CHA is not an inspector to weigh the genuineness of the transaction. It is merely a processing agent of documents with respect to clearance of goods through the Custom House either himself or through his authorized personnel. Penalty as that of revocation of license cannot be imposed upon the CHA in absence of any active or passive facilitation by the appellant. There is sufficient oral evidence in the form of statements of all concerned, that too in corroboration, about the consignment received vide the impugned Bill of Entry to contain mis-declared and under-valued mobile accessories and to also have the mobile accessories of Samsung brand infringing the Intellectual Property Rights which despite seizure and the permission of being warehoused under Section 49 of Customs Act, 1962 were diverted to the premises of the actual purchaser of the consignment, Mr. Ramu Chettry with the connivance of the G-card holder of the appellant and his associate - Nexus between Shri Chaman Kumar Verma, Shri Aakash Sharma, Shri Ramu Chhetry and Shri Raman Kumar Jha stands well established upon the record. Admittedly, Shri Chaman Kumar Verma is the G-Card holder of the appellant who was physically and actually involved in the entire series of acts. Apparently and admittedly his activities had never been objected by the appellant nor ever had been questioned nor even been informed to the competent authorities. The appellant is otherwise bound by the act of his G-Card holder. Otherwise also, without the knowledge of the Custom Broker, the goods could not have been diverted. He is equally bound by the act of his authorised representative/agent - the violation of relevant Regulations is so grave that principle of proportionality is not opined to have been compromised as is impressed upon by the appellant. The failure thereof invites the penalty as that of revocation of license. Appeal dismissed.
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