TaxTMI 
TaxTMI 
2021 (6) TMI 961
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....aid order, the present appeal. 2. The facts in brief are that on the basis of a letter dated 10.7.2020 received from the Commissioner of Customs (P), Jamnagar, action was initiated against the appellant - Customs Broker for violation of various provisions of CBLR, 2018 in relation to mis-declaration of exported goods by exporters namely, M/s Vikky Sales and M/s Jagdambe Export, Delhi. It was informed that the said exporter has claimed fraudulently input tax credit (IGST) refund against 8 shipping bills total amounting to Rs. 2,05,36,416/- by overvaluing the export goods namely, Wall Paper. Consequently, the learned Commissioner directed suspension of license of the appellant vide Order No. 06/2020-21 dated 31.7.2020 with immediate effect a....
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....Per contra, the learned AR for the Revenue reiterates the findings of the learned Commissioner. He has submitted that Commissioner after analyzing the evidences, found prima facie involvement of the appellant- Customs Broker in the wrong availement of IGST refund by the two exporters by inflating the value of the export goods. Also, the Commissioner recorded that the appellant has not carried out their job properly thereby violated regulations 10(a), 10(d), 10(e) and 10(n) of the CBLR, 2018. He has submitted that the timeline prescribed for initiating suspension as well as post decisional hearing has been meticulously followed. The suspension was directed on 31.7.2020 and personal hearing was allowed on 13.8.2020 i.e. within 15 days, theref....
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....stant case in the light of the material on record. I am constrained to note that the submissions made by the Customs Broker and their Advocate vide their submissions dated 13.8.2020 are far from satisfactory and there is enough prima facie material on record to apprehend that CB has violated regulations 10(a), 10(d), 10(e) and 10(n) of CBLR, 2018 owing to their acts of commission which amounts to breach of trust and faith imposed on the CB by Customs. I find that the CB has prima facie committed misconduct of actively and willingly planning and executing the activity of fraudulently availment of undue IGST refund in Jamnagar Customs Commissionerate which in my opinion renders CB unfit to transact any business. The CB has prima facie indulge....