Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued soon
Home
2024 (7) TMI 695 - AT - CustomsRevocation of customs broker license - levy of penalty - misdeclaration of description value and quantity of the goods - non-verification of antecedents of the importer - HELD THAT - The appellants claim that they have verified the IEC No. etc. on the Government website and they had no reasons to disbelieve the documents. We find that to this extent the contentions of the Custom Broker are acceptable as in terms of Regulation No.11(n) of CHLR 2018 the Custom Broker is required to verify through independent and authentic sources and he is neither required nor has any wherewithal to conduct an investigation into the importer s business. Regarding other allegations it is found that though it is alleged that the Custom Broker did not exercise due diligence and did not apprise the importer of various Rules Procedures and Prohibitions thereof. Except for bald allegation no evidence has been adduced to allege that the Custom Broker had the previous knowledge of mis-declaration of the value and contents of the consignment. Department merely mentions that the value declared was three and odd lakhs of rupees whereas the actual value was more than Rs.75 Lakhs and the fact in itself shows the culpability of the Custom Broker. This contention is not accepted as it is not alleged with any evidence. The act of the Custom Broker cannot be said to be in violation of the CHLR 2018 and therefore no case has been made to revoke the license of the Custom Broker jeopardizing the livelihood of the Custom Broker and their employees thereof. However looking into the fact that the appellant has been filing Bills of Entry on behalf of a series of mis-declared imports it is found that the appellants need to be suitably penalized so as to act as a deterrent for any future misdemeanor. The impugned order is set aside as far as the revocation of the license of Custom Broker is concerned - the penalty imposed is however upheld - appeal allowed in part.
|