TMI Blog2023 (9) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... ered on the finding that no activity was undertaken at the premises of the importer or their supporting manufacturers, M/s Crocus Enterprises or M/s Maks Technologies, which, ostensibly, would have come to light had the appellant undertaken necessary inquiries before taking on their assignment. There are no evidence in the records that the appellant had not undertaken a preliminary ascertainment of the existence and identity of the importer; indeed, it is on record that the importer was an undertaking of standing. There is also no allegation about any misdeclaration in the bills of entry filed for clearance of plastic granules imported under the scheme. Doubtlessly, customs broking does fall within the logistic sector and it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962, revoked custom broker licence no. 11/1847 and forfeited security deposit under regulation 14 of Customs Broker Licencing Regulations, 2018 while imposing penalty of ₹ 50,000 under regulation 18 of Customs Broker Licencing Regulations, 2018. 2. Proceedings under regulation 17 of Customs Broker Licencing Regulations, 2018 was initiated by notice dated 19th May 2021 on charge of breach of regulation 10 (d), 10 (e) and 10 (m) of Customs Broker Licencing Regulations, 2018 as the imported goods, instead of being delivered at the premises of importer or of the declared supporting manufacturer , had been diverted and thus caused huge loss to the exchequer. The inquiry report, furnished by the designated official on 20th August 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. It is on the finding of breach of obligation to advise client to comply with statutory provisions and for reporting any non-compliance thereof and to discharge duties as customs broker with utmost speed and efficiency that the extreme detriment has been visited on the appellant. This has been rendered on the finding that no activity was undertaken at the premises of the importer or their supporting manufacturers, M/s Crocus Enterprises or M/s Maks Technologies, which, ostensibly, would have come to light had the appellant undertaken necessary inquiries before taking on their assignment. 7. We find no evidence in the records that the appellant had not undertaken a preliminary ascertainment of the existence and identity of the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law Shri Viral Mehta. xxxxxxxx ix. Further, it is evident that the importer firm indulged in diversion of LDPE/LLDPE/HDPE/PVC Resins of different grades and copper rods imported duty free under Advance Authorization Scheme into local market. The clearance of the goods happened as per the direction of Sh. Sanjiv Dhanak, Sh. Veer Dhanak and Sh. Viral Kanubhai Mehta, Proprietor of M/s. Nirantar. These people used to give instructions to CB for the import consignments of M/s. Ramniklal Sons wherein he used to be instructed that he had to do Customs Clearances of the imported goods of M/s. Ramniklal Sons. It is evident that Sh. Veer Dhanak and Sh. Viral Kanubhai Mehta were not the actual importers, even then they used to give i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions which is not legal ground to bring such too within the ambit of Regulations intended for a specific purpose. Therefore, any activity that occurs after clearance of goods is clearly beyond the jurisdiction of Customs Broker Licencing Regulations, 2018. We also find that, on factual ascertainment, there is no evidence to even suggest that any instruction, other that issued by the authorized person in the importing entity or that of his delegate, had been communicated by the appellant to transporters. 10. Accordingly, we find that the inquiry report, as concurred with by the licencing authority, is bereft of any foundation that could lead to a conclusion that obligations in regulation 10 of Customs Broker Licencing Regulations, 2018 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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