2024 (2) TMI 573

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....gnment, it contained red sanders logs which are prohibited items for export. Since the appellant had filed these shipping bills and had violated the Customs Brokers Licensing Regulations (CBLR) 2018 and therefore, they were issued with show-cause notice which culminated into impugned order wherein the Commissioner revoked the license and ordered for forfeiture of entire security deposit and imposed penalty of Rs.50,000/-. The appellant is in appeal against this impugned order. 3. On behalf of the appellant, the learned counsel submits that one Mr. Satishkumar claiming to be representative of the exporter sought the services of the appellant to export 'Industrial Ductile Pipes'. Mr. Satishkumar submitted all the export documents along with ....

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....from the online webpages. To substantiate their claim on merits, the following decisions were relied on to claim that online verification was sufficient to verify the genuineness of the exporter. * K. S. Sawant & Co vs. CC, Mumbai: 2012 (284) ELT 363 (Tri.-Mum.) * Shri Pradeep Seth vs. CC, New Delhi: Final Order dated 27.2.2023 (Tri.-Del.) * Trans Asia Shipping Services vs. CC, Bangalore: Final Order dated 5.6.2023 (Tri.-Bang.) * M/s. Sadagati Clearing Services Pvt. Ltd. vs. CC (Air), New Delhi: Final Order dated 29.5.2023 (Tri.-Del.) * M/s. Ashok Malhotra vs. CC (Airport), New Delhi: Final Order dated 30.05.2023 (Tri.-Del.) * E. Maj Shipping Pvt. Ltd. vs. CC (Airport) New Delhi: Final Order dated 24.05.2023 (Tri.-Del.) 4. The ....

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....ons of the Regulations of CBLR 2018, their job is to verify the genuineness of the exporter/importer, their GSTIN and not the goods. I am also of the opinion that they are not expected to check the genuineness of the goods as the verification or examination of the goods is the statutory function of the Customs. They may not have the knowledge of any mis-declaration of the quality, quantity, nature and value of the goods by the importer/ exporter." After recording the above observations, the Commissioner finds that the appellant had not received any authorisation from the exporter for the said consignment as per the Regulation 10(a) of the CBLR 2018. Accepting the fact that the shipping bill was filed based on the KYC documents, invoices and....