Home Case Index All Cases Customs Customs + AT Customs - 2023 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 365 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - attempt to smuggle ‘red sanders’ out of the country - HELD THAT:- The appellant has furnished the authorization received by them and its provenance is not in dispute. The obligation in regulation 10(a) prescribes obtaining of authorization which is, undeniably, with them. From this, there can be no doubt that beach of regulation 10(a) of Customs Broker Licencing Regulations, 2018 has been incorrectly attributed to them. It has been held that the appellant had, in fact, been aware of the breach insofar as client is concerned from transacting the business through non-authorized person with whom an arrangement for sharing of ‘spoils’, so to speak, had been devised. On the bare facts made available to us, mere deployment of an unauthorized person does not, ipso facto, constitute breach of obligations in regulation 10(b) of Customs Broker Licencing Regulations, 2018. The requirement to permit authorized persons is restricted to customs station. The presence of such person to handle off-location stuffing is not an offence and presence in a customs station cannot but be implied permission owing to regulatory stipulations of entry into such places. Therefore, it cannot be said that appellant had utilized unauthorized persons in discharge of its obligations in a customs station. Failure to verifiy the antecedents and correctness of Importer Exporter Code (IEC) Number - HELD THAT:- Insofar as regulation 10(n) of Customs Broker Licencing Regulations, 2018 is concerned, it is not alleged that the said ascertainment had not been done but that, in the absence of contractual engagement with exporter, the appellant could not have carried out the necessary verifications. This argument is not tenable as the appellant could yet have not been relieved of that responsibility which should have been discharged on the basis of data availability. In failing to acknowledge so in the finding on the doubt, required to be complied therein, the same cannot be said to exist through alternative Regulations. It is directed that the matter be taken up for disposal restricted only to alleged breach of regulation 10(n) of Customs Broker Licencing Regulations, 2018 - appeal disposed off by way of remand.
|