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TMI Blog2022 (12) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... al examiner in Kandla to obtain fabricated reports on payment of certain sums of money. The DRI detained a consignment all such goods imported under Bill of Entry No.7749179 dated 23.08.2018 by M/s. Shree Sanari Shipping. The custom broker in the said case was the appellant. The goods were described as 373.84 MTS of Industrial Composite Mixture Plus. The samples were drawn on 24.08.2018 and forwarded to Customs Laboratory, Kandla for testing vide Test memo No. 1033660 dated 24.08.2018. The specific query made in the said test memo was to ascertain "Nature, Composition, Description of Goods, Initial Boiling Point, Final Boiling Point, Percentage of Volume (including losses) Distillation at 210c Flash Point, whether goods are ICMP or Light Oil/SBPS/HSD/SKO/ATF/LDO or otherwise." The customs laboratory, Kandla gave a report No.2395/27.08.2018 by Shri Ram Chandra, the test report was as follows:- Sr. No. Bill of Entry No. & Date Test Memo No. & Date by Custom House Kandla Test Report by CH Kandla Laboratory & issuing date 1 7749179/23.08.2018 1033660 dtd. 24.08.18 Above reported parameter meets the requirement of Kerosene as per IS 1459-1974 (Re-affirmed in 2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gued that since the department itself has not carried out the test necessary as prescribed by BIS to establish that the imported goods were SKO, the allegation of prior knowledge of the appellant that goods were misdeclared and restricted in nature cannot be sustained. 2.3 Learned counsel pointed out that there is no violation of Regulation 10(a) of CBLR, 2018 as the appellant had produced authorizations received from all the importers before the concerned officers and none of the importers have denied having appointed the appellant to act as Custom Broker in connection with the clearances. Regulation 10. Obligations of Customs Broker. - A Customs Broker shall - (a) obtain an authorisation from each of the companies, firms or individuals by whom he is for the time being employed as a Customs Broker and produce such authorisation whenever required by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; 2.3.1 He further submits that the allegation regarding violation of Regulation 10(d) of CBLR, 2018 cannot be sustained in view of the fact that department itself has not carried out the tests necessary to establish that the imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to such information; 2.3.5 Learned counsel further argued that the allegation regarding violation of Regulation 10(m) of CBLR, 2018 is without any substance and without any evidence. It has been argued that the said allegation is unsubstantiated with any evidence and therefore should be dismissed as such. Regulation 10. Obligations of Customs Broker. - A Customs Broker shall - (m) discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay; 2.3.6 Learned counsel further argued that Regulation 10(m) of CBLR, 2018 does not mandate that appellant should physically get in touch with the clients. He argued that none of the importers have found to be bogus or non existence at their given address and all the importers have come forward to participate in the inquiry conducted by the department therefore, the allegation of violation of Regulation 10(n) of CBLR, 2018 is incorrect and unsubstantiated. Regulation 10. Obligations of Customs Broker. - A Customs Broker shall - (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, Gandhidham; * He had handled total 390 containers till july, 2018; * He was raising the bill of the agency charges in the name of M/s. Shree Sanari Shipping and they (Shree Sanari Shipping) were paying him his (MAT) charges in the ICICI bank account of M/s. MAT Shipping, Gandhidham; * On submission of samples in Kandla Lab, he approach the Kandla laboratory and request them to issue the report at the earliest and also request the officer to take care of the final boiling point of the cargo and should be below 240 degree Celsius. * The instructions regarding the final boiling point was conveyed to him by Shri Virbhadra Rao and Shri Iqbal of Shree Sanari Shipping and he was conveying the Lab officers to issue the Lab Test Report accordingly i.e. below 240 degree Celsius; * This adjustment was made in the Lab Test Report, because if the final boiling of the Material is more than 240 degree Celsius, its CTH will change and the item will fall under the restricted category. * For adjusting the final boiling point figure in the test report, the amount of Rs.40,000/- to Rs.1,00,000/- was fixed, depending on number of containers per Bill of Entry to the Chemical Examiner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant has alleged to have asked the officers of Kandla chemical laboratory to show that the max. boiling point is below 240 degree Celsius. The motive for doing this is supposed to be that the goods should not qualify as SKO. It is not understood as to how by getting report manipulated to show that the final boiling point is below 240 degree Celsius, the appellant could have achieved the objective of getting out of the specifications of SKO as extracted from the test report of CRCL, New Delhi reproduced at para 9.3 of the show cause notice. By putting the final boiling point below 240 degree Celsius, it is obvious that the goods would qualify as SKO and not get out of requirements of being SKO. 4.1 In the aforesaid background, it is not understood as to how the appellant could have helped the importers by manipulating the final boiling point of the samples to below 240 degree Celsius as alleged in the show cause notice. The above objective of taking the goods out of the description of SKO could only have been achieved if the final boiling point was above 300 degree Celsius. This dichotomy has not been clarified in the impugned order. Since all the charges essentially f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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