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TMI Blog2023 (6) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... h, besides, has forfeited the security deposit and imposed a further penalty of Rs. 50,000/- under regulation 18 of Customs Brokers Licensing Regulations, 2018. 2. Proceedings were initiated in accordance with regulation 17 of Customs Broker Licencing Regulation, 2018 consequent upon receipt of report that examination of consignments covered by shipping bills no. 9107154/24.11.2018, no. 9104269/24.11.2018 and no. 9104315/24.11.2018 filed by them, on behalf of M/s Tristar Trading, for export of 2990 kgs of 'parts and accessories of vehicles' showed the goods to be 3328 kgs of 'parts of 'two wheelers' with the declared heading no. 8714 2090 of ITC (HS) Classification, intended for 'carriages for disabled persons', corresponding neither to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Services Tax Identification Number (GSTIN), identity of his client and the functioning of the client at the declared address of the client by using reliable, independent, authentic documents, data or information; xxxx' as prescribed in regulation 10 of Customs Brokers Licensing Regulations, 2018. The only benefit accruing to the exporter, as seen from the records, is refund of 'goods and services tax (GST)' discharged by them on procurement of the export goods and which, subject to evincing due payment to the exchequer, is not a privilege to be conferred on them but the bounden obligation of the State as incorporated in the applicable statute. 4. It is needless to state that, considering the proposal for deprivation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transactions often losing sight of the finality in proceedings to terminate livelihood warranting conformity with the intent of the Regulations. 5. The competent authority, viz., Commissioner of Customs (General), Mumbai has found that the discrepancies in the shipping bills suffice to conclude that the appellant had failed to advice his client to comply with all the requirements of law. It is also held, from the statement of the Director of the appellant-company, that it would be correct to conclude that the customs broker had not interacted with the exporter to which could be attributed the failure to incorporate classification in the supply invoices as declaration in the shipping bills. Insofar as speed and efficiency expected of a cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngalore [2021 (375) ELT 245 (Tri.-Bang.)], had held that physical inspection of the premises of a client is not mandated by the Regulations and that there was no justifiable reason to impose detriments upon customs brokers adhering to 'know your customer (KYC)' norms. It was pointed out that the Tribunal, in GSP Shipping & Logistics Agency v. Commissioner of Customs (Airport & Administration), Kolkata [2021 (376) ELT 527 (Tri.-Kolkata)], had held that ascertaining mis-declaration, if any, of quantity and quality of impugned goods does not fall within the obligation expected of a customs broker. 7. We have heard Learned Authorised Representative who submitted that the enquiry report has held the irregularities committed by the customs broke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst deals with responsibility to advice conformity with applicable law and consequence of discard of advice; the second with only ascertained information to be furnished to a client. 10. The third is all about servicing of the client and would be invoked only upon grievance of a client that performance is bereft of speed and efficiency. There is no record of such complaint and there is no evidence to indicate want of speed or efficiency - which is about promptness in execution and avoidance of wasteful tasks - on the part of the customs broker in any aspect of engagement in the export transaction. It would appear that the charge of breach of regulation 10(m) of Customs Broker Licencing Regulations, 2018 has emanated from lack of applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttle impact on diligent completion of assessment. That goods appear to be not 'parts of motor vehicles' but of 'two wheelers' and that declared classification does not conform to either is not relevant to the factum of exports or of any benefit derived therefrom and to invoke detriment for any distortion of statistics therefrom is to burden customs brokers with custodianship of statistical integrity; that surely is not the objective of the Regulations and it is absurd to believe that a system which has invested heavily in data warehousing and analytics would be anachronistic enough to found its statistical veracity on such peripheral source. We fail to perceive any justification for concluding from these discrepancies that unascertained inf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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