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TMI Blog2025 (5) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, for claim of GST benefit without physical exports against 29 shipping bills of which the impugned four shipping bills were attended by the appellant. 4. A show cause notice dated 15.02.2021 was issued to Neeraj Marbles & Tiles by the GST authorities, where Customs Broker was not made a party to. Subsequently a notice dated 7 June 2021 for imposition of penalty was issued to the appellant. As per the learned Counsel, the said show cause notice is still pending finalization. In the meanwhile, the Commissioner of Customs, issued a prohibitory order dated 28.06.2021, which after following the due process, culminated in the impugned order in original. Initially, the Customs Broker license of the appellant was suspended for violation of Regulation 10(d) and 10(e) of the CBLR 2018 The Regulation. It is the foremost plea of the appellant that while the exports were made on 23.04.2018 and 25.04.2018, their license has been revoked in terms of CBLR 2018, which came into force on 14.05.2018 and therefore the action of the Commissioner is patently wrong and uncalled for. 5. The learned AR on the other hand, supports the order and justifies the revocation of the Customs Brokers' licence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssibility of diversion of goods enroute after granting LEO by proper officer of Customs by the exporter and sold in the Local Market. The funation of CB is over after LEO is granted. In Bhutan Government's letter dated 29.01.2021 regarding receipt of various consignments of M/s NMT Siliguri and others during the period from 23.04.2018 to 25.04.2018 through Jaigaon Land Customs Station some of the consignment attended by CB appear which has not been taken into consideration. These submissions of the CB are based on suppositions without any factual basis. Besides the admission of Shri Bijender Singh, CB's representative, that no physical goods had been exported from Jaigaon LCS, the IO has established based on records viz.seized Shipping Bills, export information obtained from Jaigaon Land Customs Station and import details of Phuontsholing(in Bhutan & Port of Discharge of the goods) that exports did not take place. It has been shown that the details in the consignments actually received in Bhutan do not match the impugned Shipping Bills in terms of Quantity, description, value and even LEO date. It has also been brought on record that no Bank Realisation Certificate has been produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost Name Supplier Name Entry Date Market Source Chapter Description Btc Code Id Full Description Btc Unit Quantity ST Ass Value Phuentsho ling Gate NIRAJ MARB LE & TILES 26/4/2018 Open Articles of stone, plaster, cement, asbestos, mica or similar materials. 6802.21. 00 Marble, travertine, alabaster KG M 6800.00 890000.00 Phuentsho ling Gate NIRAJ MARB LE & TILES 23/4/2018 Open Articles of stone, plaster, cement, asbestos, mica or similar materials. 6810.19. 00 Other NMB 1967.83 1213680.00 Phuentsho ling Gate NIRAJ MARB LE & TILES 25/4/2018 Open Ceramic Products 6907.21.00 Of a water absorption coefficient by weight not exceeding 0.5% KGM 500.00 71,680.00 Phuentsho ling Gate NIRAJ MARB LE & TILES 25/4/2018 Open Ceramic Products 6907.21.00 Of a water absorption coefficient by weight not exceeding 0.5% KGM 230.00 14,400.00 Phuentsho ling Gate NIRAJ MARB LE & TILES 23/4/2018 Bond Ceramic Products 6907.21.00 Of a water absorption coefficient by weight not exceeding 0.5% KGM 195.00 60,937.50 1. The Seized Shipping Bills, export information obtained from Jaigaon Land Customs Station and import details of Phuontsholing in Bhutan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst him. From this, it appears that, Shri Bijender Singh was under obligation and pressure to not to lose his job / source of his only income, thereby the voluntary Affidavit dated 06/07/2019, in favour of his employer/CB, cannot be said to be voluntary. So appears case with statement dated 03.01.2022. 3. Shri Sanjay Agarwal use to get @3% to 4% of the invoice value as commission which he admitted vide statement dated 18/06/2019 and 08/08/2019, Shri Ram Bhagat Sharma agreed to it, vide statement dated on 8/11/2019 and 14.02.2020. Shri Sanjay Agarwal or Shri Bhagat Ram Sharma has not backtracked from their stands or statements nor have they filled any appeal against this matter. It is neither contended by the CB that Shri Sanjay Agarwal or Shri Bhagat Ram Sharma have denied that the said violation of evasion of payment of GST. It is worth mentioning that neither Shri Chandan Chatterjee nor Shri Bijender Singh has requested for cross examination of Shri Sanjay Agarwal or Shri Bhagat Ram Sharma and that they both have merely denied all the allegations of the SCN dated 24/09/21. But they have not submitted or brought on record any evidence regarding their non-involvement with above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustify his innocence. The Hon'ble Apex Court in the case of Commissioner of Customs v KM Ganatra and Company in Civil Appeal number 2940 of 2008 had held that the Customs Broker is supposed to safeguard the interest of both the importers and the customs. A lot of trust is kept in the CHA both by the import- export community as well as by government agencies. To ensure appropriate discharge of such trust, the relevant regulations are prescribed, which lists out the obligations of the Customs House Agent (now Customs Broker). Any contravention of such obligation, even without intent would be sufficient to invite upon the CHA/CB punishment as listed in the Regulations. We also find that there is nothing in the defence of the appellant to indicate as to how he ensured compliance of the Regulation said to be contravened. Government evidence furnished through Bhutan agencies, as well as failure of any remittance received is good enough for reason to establish delinquency/complacency in the matter, on the part of the Customers Broker. The fact that details of export documents tendered, do not match with the reports received from Bhutan Customs vis-a-vis with the export documents is a clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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