TMI Blog2023 (10) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the Department to confer upon Customs broker by proposing to examine as to whether the Customs broker has done proper verification in terms of the obligation under Regulation 10(n) of the CBLR. It is not the case of the department that the documents which were produced by the respondent/customs broker were false and fabricated documents and there is nothing on record to even remotely suggest such an allegation. The Tribunal has rightly held that the obligation of the customs broker under regulation 10(n) does not include keeping a continued surveillance on the client to ensure that he continues to operate from that address and has not changed its operations - The stand taken by the respondent even at the time of enquiry that all set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r no. 09/10-CUS dated 8.04.2010 ? (iv) Whether the Learned Tribunal has exceeded the jurisdiction by denying the report of the GSTN Authorities regarding non-existence/fictitious business place of the exporters when the Learned Tribunal has no jurisdiction to interfere with any matter related to CGST Act, 2017 ? We have heard Mr. K.K. Maiti, learned Counsel appearing for the appellant and Mr. Arijit Chakraborti, learned Counsel for the respondent. The respondent is a customs broker who has been issued a license under the provisions of the Customs Broker Licensing Regulation, 2018 (CBLR). A show cause notice under Regulation 17(1) of the Regulations of 2018 dated 16th October, 2020 was issued calling upon the respondent to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to the rule of the Customs broker qua Regulation 10(n) of the 2018 Regulations. The said Regulation reads as follows :- The Customs Broker shall verify correctness of Importer-Exporter (IEC) number, Goods and Services Tax Identification Number (GSTIN), identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information. In terms of the above Regulation, there is an obligation on the part of the Customs broker to verify the correctness of the Importer-Exporter Code (IEC) number, Goods and Service Tax Identification Number (GSTIN), identity of his client and functioning of his client at the declared address by using reliable, independent, authent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of the Customs Act against the exporters or the respondent customs broker. After having found that the exporters are not traceable, there appears to be a feeble attempt made by the Department to confer upon Customs broker by proposing to examine as to whether the Customs broker has done proper verification in terms of the obligation under Regulation 10(n) of the CBLR. The learned Tribunal has examined as to how the verification process has to be done by the Customs broker and in this regard had placed reliance on a decision of the co-ordinate Bench of the Tribunal in the case of M /s. Anax Air Services Pvt. Limited vs. Commissioner of Customs, New Delhi (Airport and General), passed by the Principal Bench of the Tribunal in Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce report was based on DGARM as in the case of Anax Air Services, and the Tribunal on facts found that the respondent customs broker has verified all the documents such as KYC, GSTIN, AADHAR, PAN, etc. as submitted by the exporter before processing their shipping bills. The decision in Anax Air Services Pvt. Ltd. was noted by the Principal Bench of the Tribunal in the case of S. PRAKASH KUSHWAHA CO. VS. COMMR. OF CUS (AIRPORT GENERAL) NEW DELHI; 2023 (384) ELT 89 (Tri.-Del.). From the said decision, we find that all the cases arise out of a common report drawn by DGARM and the appeal filed by the appellant therein was allowed. As could be seen from the language employed in Regulation 10(n), it cannot be read in to the regulation tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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