TaxTMI 
TaxTMI 
2016 (5) TMI 1058
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.... stands imposed under Regulation 22 of the Customs Brokers Licensing Regulation 2013. 2. After hearing both the sides we find that the appellant co. who was licensed customs broker filed shipping bills for and on behalf of some of the exporters. On the basis of certain intelligence received by the revenue that some of the exporters attempted to claim huge amount of drawback by resorting to over valuation of said exported goods, investigations were initiated against them. During the course of investigation, statements of various persons were recorded. In as much as the present appellant had handled shipping bills of M/s. Sansam Enterprises, the statement of the appellant representative were also recorded, wherein he admi....
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....esidential premises which in my considered opinion is misconceived as neither CHALR 2004 nor Circular 09/2010-CUS prescribed such personal visit during the relevant time. The circular only required the CHA to verify the credentials by using reasonable means and I observe that the documents obtained by the appellant and verification therefore from their website was sufficient compliance to the requirement prescribed in Circular regarding KYC norms to be adheard by a Customs House Agent. 9. It appears that the exporters in the instant case have successfully hoodwinked the system and obtained the Election Identity Card in their names. PAN cards from the IT Department in the name of the firm as well as in the names of the individual pa....
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....he said enquiry report the Commissioner revoked the license vide the present impugned order 5. The Lt. Advocate appearing for the appellant has drawn our attention to the present impugned order wherein the adjudicating Authority has simpliciter adopted the result of enquiry report and without independently examining the issue. As regards KYC (Know your client) norms, it was contended that the appellant had verified the veracity of telephone bill, pan card and IEC from the respective website which was sufficient compliance to the stipulation of the Customs House Agent Licensing Regulation 2004 as also of Customs Brokers Licensing Regulation of 2013 and the circular no. 09/2010-CUS. Ld. Advocate has also drawn our attention to the independ....
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....Revenue and there is no further appeal. 8. Once there is a finding by other wing of the same Department to the extent ahat the appellant had made efforts to find out the genuinity of the exporter by looking into the website, where the appellants IEC code as also pan card number are reflected, we find no justifiable reason for the Commissioner to deviate from the said finding. 9. Otherwise also we note that it is not Revenue's case that the said document which stands examined by the CB, from the respective website are not available at such website. Even in terms of Circular no. 09/2010-CUS, a CHA is required to verify the credentials by using reasonable means and such reasonable means would relate to verification of documen....