AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2018 (12) TMI 1045
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....ssories in the consignments landed at Air Cargo, Delhi from Hongkong on 18th& 19th September, 2016. Accordingly, an alert dated 19.09.2016 was issued by DRI to stop clearances of the consignments declared to contain mobile phones and accessories. Resultantly, two consignments were examined by DRI Officers. One is with respect to bill of entry No.6767709 dated 19.09.2016 pertaining to M/s. Yogi Enterprises, New Delhi and another under Bill of Entry No. 6768517 dated 19.09.2016 pertaining to M/s. DSK Enterprises, New Delhi declared to contain Mobile phones and accessories. The consignments pertaining to M/s. Yogi Enterprises was filed through CB M/s. Sriaanshu Logistic New Delhi that is the appellant and was cleared on 21.09.2016. However, M/....
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....is submitted on behalf of appellant that all the allegations of Department are based on presumptions and surmises. There is sufficient evidence and also the statement of the proprietor of appellant to the effect that all the KYC documents of importers were duly E-mailed to the Custom Broker Shri Sanjeev Saxena thereby evidencing that the CB only who was exercising control over the operation of verifying/ facilitating the import documents of the intended importers. These evidences are sufficient to falsifying the allegations of the Department that appellant was not ensuring compliance of the customs law. The adjudicating authority below has out-rightly ignored the said evidence. It is also impressed upon that appellant was rather coerced by ....
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....in customs station either personally or through an employee duly approved (regulation 11 b) (4) Advise his client to comply with the provisions of the act and in case of non-compliance shall bring the matter to the notice of competent authority (regularion 11 (d)) (5) Exercise due diligence to ascertain the correctness of any information being imparted to a client (Regulation 11 (e) 6. Verify antecedence, correctness of importer exporter code No., identity of its client and functioning of its client at the declared address by using reliable independent authentic documents, data or information (regulation 11 (n) of CBLR 2013) 6. It is apparent that statement of proprietor of appellant i.e. Shri Sanjeev Saxena has been recorded on several....
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....llery. Once he had no such knowledge and he was not actually processing the papers, but had just received the KYC on E-mail, the possibility of said E-mail to be a mere formality cannot be ruled out and it become apparent on record that there was no connection between the appellant and both the impugned importing firms to be advised by the appellant thereby resulting into violation of regulation 11 (d). Nor there arises any occasion for the appellant in the given circumstances to exercises due diligence for ascertaining the correctness of any information. Thereby confirming the violation of regulation 11 (e) on part of the appellant. 8. Mr. Sanjeev Saxena has specifically stated that Shri Narula or Shri Burua used to login into ICEGTA Webs....
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....owed Mr. Narula and Mr. Baruna to use his license for their own clients against monthly commission to be paid to the appellant. As already mentioned above, the appellant has not produced any evidence contrary to the said statement. The only emphasis about KYC documents being mailed to him by Mr. Narula is not sufficient to satisfy that appellant was otherwise observing his statutory duties. The Hon'ble Apex Court in the case of Commissioner of Customs vs. K.M. Ganatra and Co. - 2016 - TIOL - 13 - SC has held that CHA occupies a very important position in custom house. The customs procedures are complicated. The importers have to deal with a multiplicity of agencies i.e. carriers, custodians like BPT as well as the customs. The importer woul....