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2022 (12) TMI 483 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - Scope of the obligation of the Customs Broker under Regulation 10 (n) - evidence adduced in each of the show cause notices to allege that the Customs Broker had not fulfilled its obligation under Regulation 10 (n) - presumption as to genuineness of certified copies - HELD THAT:- In this case, investigations were conducted only in respect of three exporters. Of these the report in respect of A to Z International is that the exporter seems risky. In case of Suryavanshi Impex, the Report does not indicate even the name of the exporter. Enquiries appear to have been conducted based on GSTIN number only. The report says “NOC denied” and “Non-existent entity”. In case of M/s T.R. Trading it is reported that the exporter was not bonafide. There is nothing in Regulation 10 (n) which requires the Customs broker to check if the exporter was risky in the opinion of any officer or obtain any NOC from any officer or to get a confirmation from any officer that the exporter is bonafide. Even when the reports say “Nonexistent”, they do not clarify if the exporter never functioned from that premises and GSTIN has been wrongly issued or the exporter ceased to function at that address after the exports. Therefore we do not find any evidence to prove that the Customs broker violated Regulation 10 (n). The impugned order, therefore, cannot be sustained. Cancellation of Customs Broker Licence - entire amount of security deposit was forfeited and the penalty of Rs. 50,000/- was imposed upon the appellant - HELD THAT:- The verification report shows that during physical verification, the exporter was found to be non-existent. However, the report further clarifies that several GST Returns have been filed by the exporter and tax was also paid. Nothing in this report supports the view that the exporter never operated from that premises let alone prove that the Customs broker has not verified the exporter as per Regulation 10 (n). The impugned order cannot, therefore, be sustained. Revocation of Customs Broker licence - forfeiture of security deposit - levy of penalty - non-existence exporters - HELD THAT:- None of the three reports establish that the exporters never operated from those premises. Nor do they support the view that the Customs broker had not verified as per Regulation 10 (n). The Customs broker is not required obtain any “Recommendation” or a certificate form any officer that the exporter is “bonafide”. The impugned order, therefore, cannot be sustained. The evidence produced in the show cause notices does not support the allegations made therein that the appellants had violated Regulation 10 (n) of CBLR - the impugned orders cannot be sustained and need to be set aside. Appeal allowed.
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