2024 (7) TMI 1267

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....r Cargo Pvt. Ltd. [appellant], a licensed Customs Broker, is aggrieved by the order in original [impugned order] dated 26.7.2023 passed by the Commissioner, Customs (Airport and General), New Delhi revoking its Customs Broker Licence, under Regulations 14 & 18 read with Regulation 17 of Customs Brokers Licensing Regulations, 2018 [CBLR, 2018], forfeiting its security deposit and imposing a penalty of Rs. 50,000 on it for violating Regulation 10(d) of CBLR. 3. The appellant filed Shipping Bill No. 1312498 dated 11.5.2022 for the client M/s. RPM Exim Private Ltd. [Exporter] to export certain goods. These included 500 grams of Triethanolamine valued at USD 4.06 (FOB) to Mozambique. 4. Triethanolamine is one of the Specialised Chemicals, ....

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.... it was felt that the appellant had violated Regulation 10(d) by not advising the exporter about the requirement to obtain an authorisation before exporting Triethanolamine. This Regulation reads as follows: 10. Obligations of Customs Broker- A Customs Broker shall- .... (d) advise his client to comply with the provisions of the Act, other allied Acts and the rules and regulations thereof, and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; 7. After issuing a show cause notice, appointing an inquiry officer and considering the inquiry report and the representation by the appellant, the Commissioner pa....

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....ity deposit and imposition of penalty of Rs. 50,000/- upon the appellant proportionate to the violation? 12. Regulation 10(d) requires the Customs Broker to advise his client to comply with the provisions of the Act, other allied Acts and the rules and regulations thereof, and in case of non-compliance, to bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. Needless to say, that the Customs Broker is expected to be familiar with the provisions of the Customs Act and other allied Acts, Rules and Regulations insofar as the imports and exports are concerned. The customs broker, in particular, is expected to be familiar with the restrictions and prohibitions on import....

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....ommissioner recorded in paragraph 19 of the impugned order that the offence report in the form of the Order in Original dated 27.7.2022 was received in his office on 29.7.2022 but it contained the name of another Customs Broker and the not of the appellant who was the Customs broker who had handled the consignment. Needless to say that the Commissioner could not have proceeded against the appellant at that stage when the offence report did not name the appellant at all. So, a clarification was sought by letter dated 8.8.2022 which was followed by a reminder on 4.11.2022. Thereafter, the Assistant Commissioner issued a corrigendum dated 17.11.2022 indicating the correct name of the Customs Broker which was the appellant. This corrigendum was....