AI Drafter 
TaxTMI 
TaxTMI 
2020 (7) TMI 387
X X X X Extracts X X X X
X X X X Extracts X X X X
....nnai. In June, 2019, M/s. Swiss Global, New Delhi approached the Branch Manager of the appellant for undertaking export activities through Trichy port. As instructed by the Branch Manager Shri Saber Ahamed Sayeed, exporter M/s. Swiss Global signed KYC form and also handed over entire documents including Importer-Exporter code (IE code) issued by Ministry of Commerce and Industry, bank account details, GST Registration certificate, PAN card and Aadhar card of the proprietor and after verifying the documents from concerned official websites, Branch Manager of the appellant accepted the documents and filed Shipping Bills Nos.4755077, 4755125, 4755148, 4755121 and 4755102 dt. 09/06/2019 through E-system duly signed by G Card holder through digital signature. There after alleging overvaluation, the goods were detained by Trichy Customs and investigation was conducted and the Branch Manager of the appellant Shri Sabeer Ahamed Sayeed appeared before the investigating officer and his statement was recorded. Thereafter, the Trichy Commissionerate issued show-cause notice No.3/2020 dt. 25/02/2020 directing the appellant to show-cause as to why penalty under Customs Act, 1962 should not be im....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lso applied for renewal of the same in October 2019 but the same was not processed. He further submitted that when the appellant submitted Bills of Entry and Shipping Bills after 13/04/2020, it was not processed and thereafter they made representation on 20/04/2020 but without considering the said representation, the respondent issued the suspension order dt. 21/04/2020 without affording an opportunity of personal hearing and also denied the renewal of the licence. He further submitted that the appellant have not violated the provisions of the regulations of CBLR 2018 and has made proper inquiries on the basis of documents furnished by the exporter and has also produced the copy of the website where the exporter M/s. Swiss Global have been issued GST and Import & Export Code (IEC). He further submitted that the alleged illegality is carried out on 14/06/2019 and there is no reason or justification to invoke the provision under Rule 16 of CBLR 2018 for immediate suspension of the licence. He also submitted that once the licence has already expired on 13/04/2020, there was no need to pass an order of suspension of the licence and the order of suspension and denial of renewal of licen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....importer/exporter and therefore any wrong information provided by the importer/exporter cannot be attributed as against the CHA". He also relied upon the judgement of the Delhi High Court in the case of KVS Cargo Vs. CC(General), NCH, New Delhi [2019(365) ELT 392 (Del.)] wherein the Hon'ble High Court observed that "a Customs Broker cannot be expected to carry out further investigations and independent enquiry not only about the existence of importing firm but also about its real owner which is beyond the mandate of law and the role ascribed and found against the broker cannot lead to any inference of violation of regulations failure of which had resulted in his passing the most unreasonable and unjustified order not maintainable in law". Further the CESTAT, Delhi in the case of APS Freight & Travels Pvt. Ltd. Vs. CC [2016(344) ELT 602 ] held that "when the importer's details are available in IEC, PAN card, bank account and electricity have been checked by the appellant, no physical verification of importer's premises is mandated in the regulations nor it is a general requirement as per business practice and the order of revocation of licence, only on the ground that on lat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gistics Pvt. Ltd. Vs. CC, Bangalore [2018(360) ELT 497 (Kar.)] and the decision of the Tribunal in the case of Poonia & Brothers Vs. CC(Preventive), Jodhpur [2018(363) ELT 134 (Tri. Del.)]. 6. After considering the submissions of both the parties and after going through the various judgments relied upon by both the parties, we find that the Commissioner of Customs vide his order dt. 21/04/2020 rejected the renewal of the customs broker licence of the appellant which had already expired on 13/04/2020 and also ordered for suspension of the licence on the basis of Order-in-Original(Prohibition) order dt. 16/03/2020 issued by the Commissioner of Customs, Trichy prohibiting the appellant to transact the business under their jurisdiction. Further, we find that in the said order of the Commissioner of Customs, Trichy, the allegation against the appellant is that they have contravened the Regulations 10(d), 10(n) and 13(7) of CBLR 2018 in respect of the export made by M/s. Swiss Global by filing various shipping bills dt. 09/06/2019. Further we find that the appellant had already applied for renewal of his licence by moving an application in the month of October 2019. Further we find th....