TMI Blog2021 (12) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. The appellant, under the Customs Broker Licensing Regulations, 2018 and section 146 of Customs Act, 1962, is the agent of the importer. Any lack in the documentation issued by the consignor, except in circumstances evidencing complicity of the importer or the agent in contrivance of documents, cannot be held against the person who filed the bill of entry. It is only upon an examination that inadequacy of description is verifiable and there is no finding in the impugned order that the appellant herein had access to the goods before being subjected to examination. The non-submission of a separate packing list has, thus, been wrongly construed as breach of obligation devolving on the customs broker under the relevant regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER This appeal arises from revocation of customs broker licence of M/s RR Shipping Agency in order no. 109/CAC/PCC(G)/PS/ CBS(Adj.) dated 22nd April 2021 of Principal Commissioner of Customs (General), Mumbai Zone I under regulation 18 of Customs Brokers Licensing Regulations, 2013 besides forfeiting the security deposit under regulation 18 and imposing further penalty of ₹ 50,000/- on the appellant under regulation 22 of Customs Broker Licensing Regulations, 2013. 2. The proceedings were initiated following the detection of misdeclaration of goods entered for import against bill of entry no. 9232663/08.04.2017 and 9232425/08.04.2017. The notice. Prescribed under regulation 17 of Customs Broker Licensing Regulations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he time taken for completion of the statutory enquiry, were in breach of the time-lines prescribed in Customs Broker Licensing Regulations, 2018. 5. According to Learned Authorised Representative, the breach of the regulations and prescriptions, requiring verification of the customer and the non-submission of packing, are of grave consequence which, if condoned, would send a wrong message to the customs brokers. It was also contended by him that the delay in conclusion of inquiry report is not attributable to lack of diligence but occurred owing to transfer of the officer designated for the purpose. 6. The enquiry report was submitted on 3rd February 2021 whereas the enquiry was ordered consequent upon show cause notice dated 31 st J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and there is no finding in the impugned order that the appellant herein had access to the goods before being subjected to examination. The non-submission of a separate packing list has, thus, been wrongly construed as breach of obligation devolving on the customs broker under the relevant regulation. The importer of the goods was, doubtlessly, an existing person who did participate in proceedings and did comply with the adjudication order. However, subsequent demonstration of good conduct by the importer cannot be presumed as having discharged a customs broker from the obligation to assure the good standing of a potential client through verification of the know your customer (KYC) details. Admittedly, the appellant had not undertaken a s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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