2023 (11) TMI 974

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....23 dated 14.07.2023 passed by Commissioner of Customs (Airport & Admn), Kolkata, under the provisions of Customs Broker Licensing Regulations, 2018. 2. The facts of the case are that the appellant undertook an import assignment, for which, authorization was duly received by them. One person named Sandip Agarwal, who introduced himself as a Chartered Accountant of the importer's firm, supplied the import documents authorization of the importer, which was received through email/ courier. 3. The appellant submits that the said KYC documents were duly verified by them with the Bank in consequence with the condition stipulated by CBEC Circular No.09/2010-Cus dated 08.04.2010. The present import of "Gambier" was made by one Delhi based impo....

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....tice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; (m) discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay; (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information;" A perusal of the aforesaid provisions of law, clearly suggests the following obligations on the part of the appellant : (i) advice to the client for compliance of the provisions of the Act and the Rules ; (ii) discharge of the responsi....

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....to have satisfied themselves of the veracity/genuineness of the importer by way of a Bank issued reference in favour of the appellant and that mentioned in the IEC Copy. The Departmental authorities however came to the conclusion that the importer was non-existent at the declared address mentioned in the IEC, based on the search of the premises undertaken and therefore, the charge of the aforesaid infringement in law. 9. A list of documents received by the appellant are as follows : (i) Authorization duly verified by the Bank (ii) Importer Exporter Code issued by the DGFT (iii) GST Registration Certificate issued by the GST Department (iv) KYC details and signature of the importer duly verified by the ....

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....alters on this count of communication at a wrong address, it doesn't behove the department to subject the Customs Broker to such harsh punitive action. Moreover, it is not the mandate of Regulation 10(n), that the Customs Broker is to physically ascertain the correctness of the address given. All regulation 10(n) calls for is such a verification using reliable, independent, authentic document, data or information. Certainly IEC- a government issued document, in the first instance would call for no disbelief, moreso when the particulars are verified with bank related records. In fact the onus cast upon the Customs Broker in this regard ends with a positive outcome of such a verification. It be further noted that the time lag between the t....

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....5. The appeal is allowed, in the aforesaid terms, with all consequential benefits as per law. ( Pronounced in the open court on 22.11.2023 ) ============= Document 1 कार्यालय प्रधान आयुक्त सीमाशुल्क (निवारक) नवीनतम शुल्क भर OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOM PREVENTIVE निकट आई. जी. आई. हवाईअड्डा, नई दिल्ली- 110037 NEW CUSTOM HOUSE....

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....e Deputy Assistant Commissioner (imponi Shed) ICD GRFL Village Piyala, Faridabad Haryana Date: 05.2022 NOC for the consignment covered under Bill of Entry Nos. 408173 dated 04.07.2022 and 9503140 dated 15.07.2022 filed by Ms SG Enterprises, (IEC No. FHNPS4418M 1099-15 FF, Gall Ghoslan Shiv faler Market, North Delhi, Delhi, 110006- reg. Please relar to this office latter of avon no. 15815-15816 tated 00.07.2022 & email cried 10:07 3022 wherein consignment imported vide Bill of Entry Nos 0400173 dated 04.07.2022 and 9563140 do 15.07 2022 filed by his SGW Enterprises was help by this office 22 The goods covered under aliova referred Bill of Enity to examined on 05 07.2022 & 18.07.2022 and aller completion of....