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2023 (6) TMI 1261 - HC - CustomsLevy of Penalty on Customs Broker License - Failure to advice their client only to comply with the provisions of the Customs Act and other allied acts and rules and regulation - failure to verify the correctness of Importer Exporter Code (IEC) number, goods and services tax identification tax (GSTIN) identity of client - Contravention of regulation 10(d) and regulation 10(n) of The CBLR. Failure to advice their client only to comply with the provisions of the Customs Act and other allied acts and rules and regulation - HELD THAT:- The learned Tribunal on facts found that the value as has been given in the Bill of Entry was enhanced by the approved valuer and further enhanced by the assessing officer of the Customs Department. Therefore, the learned Tribunal came to the conclusion that in the background of those facts the respondent Customs Broker cannot be held guilty for not able to find out correct value of the goods, as could be seen from the facts of the case that the valuation which was done by the department was much higher than the valuation as suggested by the Government approved valuer which was higher than the value which was declared in the Bill of Entry filed by the respondent. Therefore, on facts the tribunal has come to such a conclusion, we cannot disturb the said finding while examining the correctness of the order passed by the learned tribunal in an appeal filed under section 130 of the Act as we are required to see whether any substantial question of law arises for consideration. Therefore, the factual finding rendered by the tribunal cannot be interfered. Failure to verify the correctness of Importer Exporter Code (IEC) number, goods and services tax identification tax (GSTIN) identity of client - HELD THAT:- The Tribunal noted that admittedly the appellant has taken up such verification on the basis of the documents which were available in the Government website and this was held to be sufficient compliance of regulation 10(n) of the Act - the Tribunal on facts found that it is not the case of the revenue that the documents for undertaking the KYC of the importer were not taken by the respondents and the only allegation was that the respondent Customs Broker had not physically met and physically verified the premises. The matter being entirely factual no substantial question of law arises for consideration in this appeal - Appeal of Revenue dismissed.
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