2023 (11) TMI 1264

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.... The revenue has raised the following substantial questions of law for consideration:- (i) Whether the Learned Tribunal has committed gross error of law by not considering that the activities of the CB firm is being conducted by Shri Arup Ghosh which amounts to transfer of license in terms of Regulation 1(4) of CBLR, 2018 or not ? (ii) Whether the observation of the Learned Tribunal in relation to 10(d) and 10(m) CBLR, 2018 is correct or not ? (iii) Whether the Learned Tribunal has exceeded the jurisdiction by denying the report of the GSTN Authorities regarding nonexistence/ fictitious business place of the exporters when the Learned Tribunal has no jurisdiction to interfere with any matter related to CGST Act,....

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....ank account of L.G. Enterprises only irrespective of the exporters and this L.G. Enterprises is a sister concern of M/s. Just Logistic -1, owned by Arup Ghosh. Therefore, the department's contention was that the customs clearance charge was collected by Arup Ghosh in the account of L.G. Enterprises which is owned by his wife and thereafter he used to transfer the money into an account of a third party. This, according to the department, will clearly show that the respondent literally transferred his license to Arup Ghosh, otherwise the payments for customs clearance should have come into the account of the respondent directly from the exporters. It is not in dispute that the said Arup Ghosh has been handling the clearance work for the respo....

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.... said Act, the Customs broker will be held responsible and may result in cancellation or suspension of the license. The Tribunal took note of the factual position that 81 shipping bills have been cleared during the period June 19 to December 2020 and none of those shipping bills came to the adverse notice of the department. More importantly, the Tribunal has rightly noted the fact that the shipping bill in question which has led to the cancellation of the license of the respondent was not filed by the respondent but was filed by Just Logistic-1, which was a company owned by Arup Ghosh. Therefore, the Tribunal was right in coming to the conclusion that there was no evidence available on record to substantiate the allegation that the responde....

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....y Just Logistic-1. Therefore, the finding rendered by the Tribunal in this regard also stands affirmed. The next allegation against the respondent was with regard to violation of Regulation 10(n) of the CBLR 2018, which mandates that Customs broker has to verify the correctness of the i.e. Code, GSTIN and the functioning of the client at the declared address using reliable, independent and authentic data, documents or information. The appellant had contended before the Tribunal that they have made due verification as required under Regulation 10(n) and has obtained the documents list as i.e. Code, GSTIN etc from independent and reliable sources and had authentic documents and data. The Tribunal examined this aspect of the matter and has ....