2024 (9) TMI 76

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....ulations (CBLR) 2018? Mr. Shroff states that the question of law as proposed in the appeal be substituted with the draft tendered today. He also states that in prayer clause (b) at page no. 43 of the appeal after the word "tribunal", the words "only in so far as" be inserted. 2. Considering the nature of the question of law proposed, we do not have to go too much into the details. By consent of the counsel we decided to admit and dispose the appeal. 3. Here is a case where two importers namely M/s. Vicky Sales and M/s. Jagdambe Export, Delhi were found to have committed illegalities in the exports made by them. They are alleged to have overvalued the exports and thereby mis-declared the exports. Investigation was carried out and due proce....

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....pellant was under Regulation 14 of the CBLR ordered to be forfeited, the Customs Broker License issued under Regulation 14 of the CBLR was revoked and appellant was called upon to surrender the original license as well as the cards issued under the CBLR immediately. 5. It is against this order the appeal was filed in the CESTAT. The appeal came to be disposed by an order dated 1st March 2022. By the said order the CESTAT concurred with the findings of the inquiry report and held that findings recorded by the Principal Commissioner in respect of any of the charges framed against appellant under Regulation 10 (a), 10 (d), 10 (e), 10 (m) and 10 (n) of the CBLR was without any merits but proceeded to make an observation that at the most appell....

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....tion by the concerned Centra/State Tax Authorities. How can a CB be responsible for not advising the client, exporter in that respect?. How in case of exports when the exporter has been registered on the GSTN, after due verification and diligence by the GST authorities, the availability of the said GSTIN on the Export Invoices and the shipping documents be not enough to verify the identity of the exporter. In any case without GSTIN will it be possible to claim the IGST Refund in any circumstances. 7. In paragraph no.4.12 the CESTAT has come to a factual finding that it did not find any merit in any of the findings recorded by the Principal Commissioner in respect of any of the charges framed against appellant under Regulation 10 (a), 10 (....