9911796707
TMI Blog2021 (10) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... . Other used tyres are restricted as per Foreign Trade Policy (FTP) 2015 - 2020. After examining of the goods, the department was of the view that the goods imported are "used rubber tyres without a cut in bead wire and are restricted goods". Proceedings were initiated against the importer alleging misdeclaration of goods. Simultaneously, Show Cause Notice was issued to the Customs Broker, the appellant herein, alleging violation of Regulation 10(d), 10(e) and 10(n) of CBLR, 2018. An inquiry was conducted and report was filed by the Inquiry Officer as contemplated in the Regulation. The charges under Regulation 10(d) and 10(e) were dropped by the inquiry officer. After adjudication, the original authority confirmed that the appellant has vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no factory at Rajasthan. The documents in the nature of Aadhar, GSTIN, IEC when issued by the concerned authorities, the appellant was under the impression that the address given in these documents are correct and therefore had only verified the address mentioned in the bill of lading and bills of entry. Further, that there is no duty cast on the Customs Broker to travel to the destination of the importer and verify the address. He relied upon the decision in the case of Kunal Travels (Cargo) Vs. CC, IGI Airport, New Delhi - 2017 (354) ELT 447 (Del.) to argue that it is not required for the Customs Broker to physically verify the premises of the importer. The decision in the case of APS Freight & Travels Ltd. Vs. Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (GSTIN), identify of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information. However, the jurisdictional Joint Commissioner of Customs, in his letter F. No VIII(48)/27/INV/Prev./ 2020/1004 dated 3.3.2020 stated that there is no factory of M/s. Black Gold Technologies functioning at the declared address and another firm named M/s. Anju Plastics was working there. The rule specifically says to verify the functioning of his client at the declared address by using reliable, independent, authentic documents, data or information without any condition of post-import clearance activities. Here the Customs Broker has miserably failed to verify the "functioning" of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir obligation of verifying the identity of his client and their existence in the given address. The admitted facts of the case are that the importer's details as available in IEC, PAN Cards, Bank Account and electricity have been checked by the appellant. No physical verification of importer's premises is mandated in the regulations nor it is a general requirement as per business practice. No violations have been noticed in respect of transactions with Customs with reference to consignment cleared through the appellants. As such the order of revocation of license, only on the ground that on later verification the importer was not found in the indicated premises, is not justifiable." 8. From the foregoing, we hold that the department has fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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