9911796707
TMI Blog2019 (12) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... ating in Chennai. Revenue intelligence on a specific intelligence that Red Sanders were being smuggled under the guise of Natural Slate Stone in the container TTNU 1450700 covered by shipping bill No.8091013 dt. 18.8.2017 filed by one M/s.Amrita Export for export of natural slate stone. On examination, the container was found to contain 17.95 MTs (i.e. 1422 numbers of red sander logs). The officers of DRI have also visited the premises of appellant customs broker on 25.8.2017. Shri Muthukrishnan in charge of customs broker in his statement dt. 28.8.2017, inter alia, admitted that neither he nor his company verified KYC details of the container which was in violation of the provisions of Customs Broker Licensing Regulations (CBLR), 2013; one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file the above cited shipping bill and the goods declared in the shipping bill were examined for their correctness by the officers attached to Continental Warehousing Corporation; the Preventive Officer attached to the CFS had affixed the customs seal; transport was arranged by the exporter himself. The customs broker is not responsible for any action committed by any other person on the goods which have been legally cleared by the customs authorities. The customs broker had verified the details of the exporter and the IEC on the website of DGFT; Regulation 11 (n) does not mandate the roving enquiry to be made by the CHA or Customs Broker as held by the Hon'ble High Court of Delhi in the case of Kunal Travels (Cargo) Vs CC (I&G) New Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te stone on behalf of M/s.Amrita Export. The same has been permitted to be stuffed into the container; after due examination by the Preventive Officer posted in the CFS, a onetime bottle seal has also been affixed. The allegations against the appellants appear to be based on the statements of personnel of the customs broker. Shri S. Muthukrishnan in charge of customs broker in his statement dt.28.8.2017 and Shri N.V.S. Prasad, General Manager of the customs broker in his statement dt. 1.9.2017 have accepted that they have never met the exporter and have not verified the KYC details and genuineness of the IEC holder and failed to notice the difference in the name of the exporter. We find that there is certain force in the argument of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such lapses in the commission of the offence. In view of the discussions above, we find that though forfeiture of security deposit and imposition of penalty are sustainable, revocation of customs broker licence cannot be sustained. We draw sustenance from the decision of Hon'ble madras High Court in the case of Transport Logistics - 2016 (338) ELT 380 (Mad.). We find that the Hon'ble High Court has held as follows : "10. Even though the appellant herein is guilty of handing over blank signed forms to third parties, that would not attract the punishment of cancellation of licence, since no other grave charges could be fastened on the appellant, as there was no role played by him either in the substitution of goods or tampering with cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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