TaxTMI 
TaxTMI 
2023 (10) TMI 898
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....ns, 2013 [Now Regulation 14 of the Customs Brokers Licensing Regulations, 2018]by the Commissioner of Customs (Prev.), Kolkata (hereinafter referred to as the "Respondent"), vide order No. CCP/WB/Tech/04/2018 dated 27-12-2018. 2. Briefly stated facts of the case are that M/s. Exim International, Kolkata and its Proprietor Shri Ashis Rana imported ten consignments of "Food Supplement", through Air Cargo Complex, Kolkata. All the ten consignments were imported pursuant to a "job-work contract" dated 04.05.2016 between the importer and the Dubai based Company, M/s. B M L Gifts Trading LLC and all the imports were made after advance remittance of foreign exchange through banking channel. For the clearance of first consignment Bill of Entry No.....
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....f Entry for clearance of the aforesaid nine consignment of "Food Supplements" claiming exemption under Notification No.32/97-Cus. against "jobbing-cum-export" Bonds and Bank Guarantees executed by the importer. Out of the nine consignments, eight consignments of "Food Supplements" were assessed and allowed clearance by the Customs Authorities extending the exemption benefit under Notification No.32/97-Cus with full duty concessions against "jobbing-cum-export" Bonds and Bank Guarantee for the differential duty amount. The last consignment of "Food Supplement" covered under Bill of Entry No. 2001938 dated 07.06.2017 was seized by DRI (KZU). Enquiry / Investigation initiated in to the imports of "Food Supplements" by M/s. Exim International, ....
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....fit and the admissibility thereof has to be decided by the Deputy Commissioner of Customs Air Cargo Complex as the Proper Officer and the Appellant as Customs Broker has absolutely no say over the admissibility of any Exemption Notification. (iii) The respondent has ignored the factual antecedents that the first Consignment against Bill of Entry No. 5656471 dated 16.06.2016 has been cleared against Notification 153/94-CUS against re-export Bond accepted by the Deputy Commissioner of Customs Air Cargo Complex, Kolkata and the subsequent eight consignments of "Food Supplements" have been assessed and cleared extending the benefits of Exemption Notification No.32/97- Cus against "jobbing -cum-export" Bonds and Bank Guarantee. The Bill of Ent....
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....ined and given clearance under section 47 of the Customs Act 1962 by the Proper Officer of Customs. The appellant as the customs broker at no stretch of imagination can be held liable for violation for the post import conditions of the Exemption Notification against which the consignment was cleared since no such authority has been bestowed on the appellant. (vii).Accordingly, they prayed for setting aside the impugned order revoking their license. 6. The Ld. A.R. reiterated the findings in the impugned order. 7. Heard both sides and perused the appeal documents. 8. We find that Appellant's Custom Broker License was revoked and Security Deposit of Rs. 75,000 was forfeited under Regulation 18 of the Customs Brokers Licensing Regulations....
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....ty can be shifted to the Customers Broker. The appellant as the customs broker at no stretch of imagination can be held liable for violation for the post import conditions of the Exemption Notification against which the consignment was cleared since no such authority has been bestowed on the appellant. Thus, we hold that the Appellant cannot be held responsible for the violation, if any, committed by the importer. 10. The Appellant drawn our attention to the Tribunal's decision in the case of GND Cargo Movers reported in 2017 (357) ELT 1184 (Trib- Delhi) wherein it has been held that the requirement of Customs Broker to exercise due diligence to ascertain the correctness of any information which he imparts to clients with reference to work....