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2024 (2) TMI 1262 - AT - CustomsPenalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - not complied with the condition of KYC of the exporter Fraudulent export - correct value of the goods not verified - HELD THAT:- Valuation of the goods is not the responsibility of the custom broker. The custom broker has limited responsibility of documentation on behalf of the exporter and of course the verification of KYC which is not disputed in present case. Therefore, both the allegations are not sustainable. There is no case of the department that the appellants have colluded with the exporter knowingly about fraudulent export of goods with intension to avail the refund of GST, therefore in absence of any such evidence merely because some fraud was committed by the exporter the custom broker cannot be implicated automatically even though he has no role in the offence of fraudulent export. Therefore, in my considered view there is no reason in the present case to penalise the appellant. Accordingly, the penalty is set aside. Appeal is allowed.
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