Home Case Index All Cases Customs Customs + AT Customs - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 360 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - it is alleged that the Agency knew that E-waste i.e., old and used computers, laptops in place of declared items, are being imported by syndicate in violation of extant legal provisions - retraction of statements - cross-verification not allowed - time limitation - HELD THAT:- From the perusal of the records, it is found that the appellants have not been engaged as the customs broker in the transaction of transshipment of imported goods from JNCH to ICD, Pune. While the investigation reveals that Shri Kishor Auti, Proprietor of appellants CB firm had introduced or acted as via-media between Shri Bhavik Mehta, the beneficial importer and Shri Sagar Rohidas Bangar, who had handled the actual work of customs formalities. The appellants and/or the proprietor i.e., Shri Kishor Auti of the appellants CB firm was not engaged as customs broker in any of the transaction involving the above violations in the instant case. It is true that as an individual person Shri Kishor Auti, is responsible for the omission and commission which had led to import of e-waste in violation of the Customs Act, 1962 read with relevant Rules and Regulations. We also find that separate show cause proceedings have been initiated for the role played by Shri Kishor Auti in his individual capacity in the above transactions under the Customs Act, 1962 by DRI vide show-cause notice dated 22.09.2020. In view of the factual details, under no circumstances, particularly when the appellants have not been engaged as a customs broker in the aforesaid transaction, there can be a case for taking action against violations of CBLR. Hence, the impugned order does not sustain on this very ground alone. CBEC Circular No. 46/2005-Cus. dated 24.11.2001, automated transshipment module was introduced for permitting transshipment of containerized cargo from one port to ICD/CFS, as per Section 54 of the Customs Act, 1962 and the Rules framed therein. Accordingly, the shipping agents or ICD/CFS operator, who act as an authorized carrier of goods under transshipment is responsible for such goods and are required to safeguard the customs duty, safety of cargo and avoid pilferage during enroute etc. and for this purpose they execute bond and bank guarantee before the customs authorities at gateway port. Hence, these persons are responsible for the transshipment of the cargo, and the appellant custom broker is not responsible for such act under Section 54 of CBLR, 2018. Time Limitation - HELD THAT:- As the SCN was issued in this case on 31.03.2022 after having the investigation completed on 22.09.2020, obviously this requirement of CBLR has not been fulfilled in this case. There is no reasonable explanation given for the delay in initiating action under CBLR in the impugned order. Hence on this count also, the impugned order confirming the revocation of the customs broker’s license on the basis of the enquiry report against the show cause notice dated 31.03.2022 is not sustainable. There are no merits in the impugned order passed by the learned Principal Commissioner of Customs (General), Mumbai in revoking the license of the appellants, as well as in imposition of penalty against them and for forfeiture of security deposit - appeal allowed.
|