TaxTMI 
TaxTMI 
TaxTMI 
2023 (4) TMI 510
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....Benzoate'. Accordingly it was alleged that the Customs Broker has facilitated misdeclaration of the goods. Pursuant to issue of Show Cause Notice by DRI under Section 124 of the Customs Act, 1962, the Customs Broker Order No.34/2019 dated 11.04.2019 was passed by the Commissioner of Customs (Airport & Administration), Kolkata suspending the license of the CB under the Regulation 16(1) of the Customs Brokers Licensing Regulations, 2018. The said suspension was confirmed vide Order-in- Original No. KOL/CUS/AIRPORT/ADMN/13/2019 dated 01.05.2019 passed under Regulation 16(2) of the CBLR, 2018. Subsequently, a Show Cause Notice No.18/2019 Commr (A & A) dated 12.06.2019 was issued under Regulation 17(1) of the CBLR, 2018 by the Commissioner of Customs proposing revocation of the Customs Broker License of the Appellant and forfeiture of the Security Deposit under Regulation 14 of CBLR, 2018. 2. An Inquiry Officer was nominated to conduct the inquiry and the Inquiry Officer submitted an Inquiry Report on 27.02.2020. Subsequently, the Commissioner has nominated another Inquiry Officer, who submitted another Inquiry Report dated 14.06.2021. Aggrieved by the said second Inquiry Report, the A....
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....ority in the impugned order and stated that the Customs Broker has failed to exercise reasonable diligence to ensure that the Bils of Entry were filed with proper declaration. The importer has grossly mis-declared the goods which was facilitated by the Appellant by filing the above said two Bills of Entry. Accordingly, he argued for dismissal of the Appeal and confirming the order dated 18.12.2021 passed by the Adjudicating authority. 5. Heard both sides and perused the Appeal records. 6. The issue before us is - (a) Whether the Ld Principal Commissioner of Customs was right in passing the Order dated 18.12.2021 based on the first Inquiry Report. (b) Whether the Customs Broker has failed in his duties as enshrined in the CBLR, 2018. (c) Whether the revocation of license and forfeiture of Security Deposit, as per the Order dated 18.12.21 by the Ld. Principal Commissioner, is in order. 7. We find that the Ld. Commissioner of Customs appointed an Inquiry Officer to conduct the inquiry and submit a report before finalizing of the Show Cause Notice No.18/2019 /Commr (A & A) dated 12.06.2019. The Inquiry Officer has submitted a Report dated 27.02.20. Not satisfied with the Inqui....
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....ction of the respondent Principal Commissioner of Customs taking shelter under Regulation 17(7) of the Customs Brokers Licensing Regulations, 2018 to justify his action of asking for second enquiry report, without discarding or rejecting first enquiry report of his own department's officer and without passing any formal order having no authorization under any provision of law for such action, and such action of the Principal Commissioner of Customs is invalid and illegal. However, this order will not prevent the Principal Commissioner of Customs to proceed in accordance with law on the basis of first enquiry report. Learned Counsel appearing for the petitioner has submitted that he has no objection with regard to any proceeding on the basis of first enquiry report and pass any final order in accordance with law. So far as the second impugned enquiry report is concerned, the same stands quashed. It is recorded that this Court has not gone into the merit either of the first enquiry report or the objection of the petitioner against the first enquiry report. W.P.O. No.530 of 2021 is disposed of accordingly." 8. From the order of the Hon'ble High Court reproduced above, we ob....
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....he Appellant has produced authorization issued by Shri Manoj Agarwal, Proprietor of M/s. Puskar Tradecom Pvt. Ltd. Thus they have complied with the provision of Regulation 10(a) of CBLR 2018 and no violation of this provision noticed. 12. Regarding Regulation 10(d), the Customs Broker has to advise his client to comply with the provisions of the Act and any non-compliance shall be brought to the notice of the Deputy Commissioner of Customs. In the instant case, the Customs Broker filed two Bills of Entry as per the declarations made by the importer in the documents given to the Customs Broker. The allegation in the Notice is that the Customs Broker has filed the said Bills of Entry for the importer M/s. Puskar Tradecom Pvt. Ltd, by declaring the goods as 'White Calcined Pigment' and 'Industrial Washing Liquid', whereas on examination, the goods were found to be 'Chlorides of Paraquat' and 'Emamectin Benzoate'. The goods in question are chemicals which cannot be identified by naked eye. The Customs Broker has to file the Bills of Entry on the basis of the documents given by the importer. Only proper testing in a chemical lab will establish the correct description of the goods....
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....he two Bills of Entry, as he has not properly supervised the conduct of his employee Shri Prabir Majhi and the Customs Broker has contravened the provisions of Rule 13 ( 12 ) of CBLR 2018. 15.1 In this regard, it is observed that the Show Cause Notice relied upon the statement of Sh. Prabir Majhi to substantiate the allegation that the Customs Broker has failed to exercise proper supervision over his employees. In his statement Shri Prabir Majhi admitted that he had lent the Customs Broker Licence of the Appellant to Shri Jyotirmoy Biswas and got Rs.1,000/- per consignment. He also agreed that he should not have lent his licence to Shri Jyotirmoy Biswas of Team Logistics to clear the consignment . Shri Jyotirmoy Biswas used the Customs Broker License of the Appellant and facilitated the clearance of M/s. Puskar Tradecom Pvt. Ltd., hence the Notice alleges that the Appellant has violated the Rule 13(12) of CBLR 2018. 16. We find that the Bills of Entry were filed in the name of the Appellant with the digital signature of the Authorized Representative of the Appellant, who is a G card holder. The role of Shri Jyotirmoy Biswas in filing of the Bills of Entry is not supported by any ....