2024 (8) TMI 411

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....t is no less germane, even if in less savoury circumstances, to the three 'deaths' and three 'forfeitures' ordered on the same day in the three disposals of three separate proceedings under Customs Broker Licencing Regulations, 2018 by Principal Commissioner of Customs (General), New Customs House, Bombay. We have heard of sentencing by criminal courts on different counts to run concurrently but never with capital punishment. And that is what the licencing authority has ordered under regulation 14 of Customs Broker Licencing Regulations, 2018 which the saving grace of not having been extended to penalty of Rs. 50,000 under regulation 18 of Customs Broker Licencing Regulations, 2018 does not, by any stretch, mitigate in puzzling credulity. F....

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....id to be dummies of one Jayant Shantilal Mirani of M/s Nikon Cooper & Conductors Pvt Ltd) as well as M/s SR Enterprises for having diverted 'electrolytic tough pitch copper rods' instead of being used in manufacture of 'lead wire for electronic parts' as required in terms of Customs (Imported Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. These alleged acts of omissions and commissions leading to proceedings under Customs Act, 1962 in the latter two have occurred outside the 'customs area' and after clearance of goods impugned therein and in the first for the 'customs broker' having been aware of the intentions of the operators. The roles of the 'customs broker' were elicited from statements recorded dur....

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....ce that regulation 10(a) of Customs Broker Licencing Regulations, 2018 pertains to obtaining of 'authorisations' from the importer before taking up work for a client. We notice that regulation 10(d) of Customs Broker Licencing Regulations, 2018 pertains to advising client to comply with provisions of Customs Act, 1962. We notice that regulation 10(e) of Customs Broker Licencing Regulations, 2018 pertains to due diligence in ascertaining correctness of information imparted to a client. We notice that regulation 10(m) of Customs Broker Licencing Regulations, 2018 pertains to discharging duties with speed and efficiency. We notice that regulation 10(n) of Customs Broker Licencing Regulations, 2018 pertains to verifications and antecedent check....

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....r 'not to do', implicit in each obligation, should have been specified and the contrary act highlighted in the inquiry report as well as impugned order under Customs Broker Licencing Regulations, 2018. Every government servant of the Union is aware, or should be, about the requirements under the Central Civil Service (Classification, Control and Appeal) Rules, and its linkage with Central Civil Service (Conduct) Rules, for invoking detriment to conditions of service of their employment under the Union; detriment to the continuation of licenced service of 'customs broker', whose appointment and renewal are governed by Customs Broker Licencing Regulations, 2018, is not dissimilar. A similar diligence in the approach to proceedings that jeopar....

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....d position is also obviously in relation to a client who would have to allege having been misled by 'customs broker' for this charge to hold. Likewise, speed and efficiency are in interests of the client and it is for the client to fire the opening salvo before the charge to the contrary becomes meaningful. 8. We have no wish to dilate further on the normative aspect of the obligations. They exist; for, if it were otherwise, every proceedings against an importer or exporter must be attended by proceedings against 'customs broker' under Customs Broker Licencing Regulations, 2018 which is too nightmarish a consequence for customs administration to contemplate let alone enforce. Suffice it to say that none of three impugned orders have atte....