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2022 (7) TMI 370 - AT - CustomsSuspension of their Custom Broker License - Import of Areca Nut - importer has concealed the goods and tried to evade the compliance of FSSAI Act - validity of statements under Section 108 of Customs Act, 1962 - failure to follow Regulation 10(d) and 10(n) of CBLR, 2018 - HELD THAT:- The appellant was never in direct contact with the importer. Therefore, he could not have been in position to advice his client as requires under Regulation 10(d) of CBLR, 2018. The defence of the appellant i.e. the sealed container was received and the appellant had no occasion to come to know about the mis-declaration and therefore, could not have possibly informed the authorities. The next charge on the appellant is failure to follow Regulation 10(m) of CBLR, 2018. The said regulation requires the Customs Broker to discharge his duties as the Custom Broker utmost speed and efficiency and without any delay. The impugned order holds that the appellant had never communicated with the importer and did not verify the registered address as mentioned in KYC form of the importer. The impugned order. The impugned order also notices that the appellant had not verified the financial background of the importer. It could not be the responsibility of Custom Broker to actually physically verify the address of the importers or the financial background of the importer - The impugned order holds that the Custom Broker failed to follow due diligence before accepting the custom clearance work of the importers. Failure to follow the Regulation 10(n) of CBLR, 2018 - requirement on the part of the Custom Broker to verify correctness of Importer Exporter Code IEC number, GSTIN, identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information - HELD THAT:- The impugned order holds that the appellant failed to verify the registered address as mentioned in KYC form before taking up the job as Custom Broker for clearance of the said import consignment. The appellant has claimed that the KYC documents were verified by them on the strength of the documents supplied by importer namely IEC Code, Adhar Card, Trade Licence, Bank Details, IFSC Code with importer name, Father’s name and full address with photo fixed on KYC form - there is significant force in the argument of appellant that they have done the necessary verification through documents.It is notice that the impugned order is with respect to suspension under Regulation 16(1) of CBLR, 2018. The impugned order holds that further inquiry needs to be conducted to arrived at the final decision in the instant case and therefore, on that ground upholds the order of suspension of Custom Broker. The suspension may be lifted with immediate effect - Application allowed.
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