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2021 (9) TMI 456 - AT - CustomsSmuggling of export goods - Red Sanders - prohibited goods or not - breach of the Foreign Trade Policy 2009-2014 - penalty on customs broker and agent of customs broker - HELD THAT:- The appellant M/s CSB Logistic (Custom Broker) was duty bound as a Custom Broker under the Regulation of 2014 to verify antecedents and genuineness of the importer exporter code, IEC number, identity of their client and functioning of their client at the declared address by using reliable, independent and authentic documents/ data/ information. As per the facts on record, the Custom Broker did not meet the exporter or the owner of the said Fashion World or the master mind Reyaz Ahmed alias Rajbir alias Dharmendra, the person who originated the goods for exporter, which were prohibited. Thus, their negligence have facilitated the mischievous exporter in attempting to export prohibited goods. Further, they have similarly facilitated the export of about eight consignments in the recent past and there is reasonable belief that such consignments also had prohibited goods. Other three appellants (other than custom broker/agent of customs broker) - HELD THAT:- The other three appellants are freight forwarder, evidently they have acted as the facilitator of export of prohibited goods. They have acted as an agent of the Custom Broker –M/s CSB Logistics, directly or indirectly. Thus, these three appellants were also duty bound to observe the KYC norms and to assist the Custom Broker in complying with his obligation under Customs Broker Licensing Regulation, 2013. Penalty - HELD THAT:- As per the evidence on record, these appellants have not made any profit and/or participated in any profit in the export of prohibited goods. Rather these persons have acted on normal remuneration basis as a freight forwarder - appeal allowed in part by reducing the quantum of penalty. Appeal allowed in part.
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