TaxTMI 
TaxTMI 
2021 (10) TMI 718
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....posing the penalty of Rs. 50,000 on the appellants. 2. Shri N.D. George, Advocate for the appellant submits that the appellant was penalized in a case of exports made by M/s. Bansal fine foods private limited alleging that 48 consignments of rice have been exported to Iran; however most of the consignments were off-loaded in Dubai instead of the destination mentioned in the documents; remittances for the same were received in Indian currency. He submits that with the revocation of license the livelihood of not only the appellant but also 25 employees working with them; their license was suspended on 27-08-2019 after 4 years of filing of shipping bills in question and the license was revoked within one month of suspension; enquiry against the appellant custom brokers, under regulation 18 of CBLR 2013, was initiated on 16-10-2019; the enquiry officer submitted his report discharging the appellant from the allegations; a disagreement memo dated 17-08-2020 was issued to the appellant which was replied by the appellants 17-08-2020.Learned Advocate submits that no notice in writing has been issued to the appellants within ninety days from the date of receipt of the offence report as per....
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.... at UAE (Jabel Ali Port) and the remittance was received in Indian Rupees from Iran instead of freely convertible foreign currency; it is a case of mis-declaration on part of the Exporter i.e. M/s Bansal Foods Pvt. Ltd. who had filed the shipping Bills/Export documents in which the appellants had not fulfilled their obligations as laid down under Regulation 11(d), of CBLR, 2013 (Regulation 10(d) of CBLR 2018). Learned Authorized Representative submits that the Enquiry officers report, dated 02.03.2020, has not properly appreciated the statements made in the relied upon documents and has not substantiated with adequate justification. 5. Learned Authorized Representative submits that Shri Gordhan Bhavani (Manager of M/s V. Arjoon), in the statement dated 09.01.2017 has stated that it was known to him before the consigned left from the Indian shores that the goods are actually going to Dubai though port of discharge was mentioned to be Bander Abbas; they had no choice but to act as per the directions of the exporter; Shri Tushar H. Anam, partner with M/s V. Arjoon, stated on 22.10.2015 that Shri Gordhan Bhavnani, manager interacted with all the shipping lines and was knowing that the....
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....lear the CB and exporter had the knowledge of the diversion of the consignment and thus, violated Regulation 11(d) of CBLR, 2013(Now Regulation 10(d) of CBLR,2018). 8. Learned Authorized Representative further submits that the enquiry report assumes that the it is quite possible that delivery of goods to Port Bander Abbas via Port Jebel Ali happened without evidence; similarly, it is assumed that the shipping bill being packed in 10 kg bags bearing markings in Iranian language and the brands/ trade names of the Iranian buyer and in these circumstances, it was plausible that such goods could not be sold into UAE as they were not bearing the markings in Arabic language; this assumption too is bereft of any supportive evidence in the Inquiry report; Inquiry Report did not consider the facts and circumstances of the case and relied upon documents/corroborative evidences such as the shipping bills (where actual destination was declared as Iran instead of UAE), landing certificate, remittance received in INR, etc but merely based on the statements of Shri Tushar H. Anam, partner and Shri Gordhan Bhavani, Manager of M/s. V. Arjoon; he finds it difficult to remember the provisions of the ....
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....memo on 13.07.2020 and a personal hearing on 17.08.2020. OIO dated 25.09.2020 was issued revoking the custom broker licence, forfeiting the security deposit and impose a penalty of Rs. 50,000 for violation Regulation 10B of CBLR 2018. 11. It is pertinent to see that the suspension was ordered and enquiry was initiated after four years of filing of shipping bills. Ld. Counsel for appellants submits that the enquiry report was submitted after four months of initiating the enquiry in violation of Regulation 17(5) of CBLR 2018. OIO was issued on 25.09.2020 after 6 months in violation of Regulation 17(7) of CBLR 2018. We find that the Adjudicating Authority has concluded the appellants have violated Regulation 10D of Custom Broker Licence Regulation concluding that it is evident from the facts of the case the custom broker was working in a negligent manner violating the obligation cast upon them in terms of Regulation 11D of CBLR (currently Regulation 10D of CBLR 2018). A perusal of the said Regulation would be beneficial to decide whether or not the appellants have violated the same. Regulation 10(d) of CBLR,2018. The said Regulation reads as follows: Regulation 10. Obligations of C....