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2020 (5) TMI 103 - AT - CustomsImposition of penalty on Customs Broker (CB) - non-declaration/concealment of goods - Allegation is that Mr. Santosh and Mr. Janaki Raman filed Bill of Entry without verifying KYC / antecedents of the importer and thus abetted in the import of undeclared goods - HELD THAT:- When the Ministry of Commerce who has granted IE licence has exhibited the details of IEC holders in their website which can be verified, the appellant cannot be found fault when the same has been accepted to be true and correct - also, Mr. Santosh and Mr. Janaki Raman had given statements that previous consignment of the same importer also non-declared goods and therefore they ought to have been more cautious. The goods were cleared and apart from the statement there is no evidence to doubt the previous consignments. The statements were retracted. They were not subjected to cross examination though a request was made. Apart from the allegation that appellant ought to have been cautions, there is no evidence to show that appellant had any knowledge of the import of undeclared goods. When the importer consciously conceals certain facts from the Customs Broker, it cannot be presumed that the Customs Broker has abetted in such offence merely because he has not met the importer face to face. There are nothing to hold that appellant had intentionally connived or abetted in the non-declaration / concealment of the goods. Appeal allowed - decided in favor of appellant.
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