2024 (11) TMI 138

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....ai that revoked the said licence under regulation 14 of Customs Brokers Licensing Regulations, 2018 as well as forfeited the entire amount of security deposit besides imposing penalty of Rs. 50,000 under regulation 18 of Customs Brokers Licensing Regulations, 2018. 2. It appears from the records that the appellant had filed bill of entry relating to import of goods that were claimed to be 'industrial egg incubator machine (model no. EG-7120)' which, upon detection, was found to contain 117 nos. of 'old and used multi-functional devices/photocopier machines' valued at Rs. 58,50,000/- based on which offence report was filed and proceedings were initiated against the appellant under the Customs Brokers Licensing Regulations, 2018 for breach o....

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....ation of misconduct is purported to have been framed on the basis of statements relating to the examination of the cargo, statement relating to the communication that a Director of the Company had and that a freight forwarder acted as an intermediary between the importer and the customs broker. Though several independent breaches could have been drawn from a common set of evidences, it does not appear to us that such application was rendered in framing the grounds of misconduct. 5. We have heard Learned Counsel for the appellant and Learned Authorised Representative. 6. The finding pertaining to the requirement that a customs broker shall obtain authorisation for each client was held as not proved by the enquiry officer. The licensing aut....

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....he customs broker. It is not humanly possible for any person to bring on record the nature of any advice having been given from a presumption that such advice had not been. It was necessary for the charge to elaborate upon the specific advice that was given and which was not in accordance with the statute. There is no such evidence on record and, in the absence of such a charge against the customs broker, it cannot be held as proved. In terms of regulation 10(e) of Customs Brokers Licensing Regulations, 2018, a customs broker is required to exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance. Here too, the licensing authority, had relied upon a s....

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....ion 10(i) of Customs Brokers Licensing Regulations, 2018 prescribes that a customs broker shall not attempt to influence the conduct of any official of the customs station for any matter pending before such official and the charge was framed upon the fact that goods have been subjected to full examination despite which, on subsequent examination, non-declared goods were found to conclude from the questionable presence of the custom broker during the examination that the incorrect examination report was prompted by having influenced the conduct of customs officer in customs station. It is very clear from the expression deployed in the obligation that it 'attempt to influence' would lead to initiation of proceedings against the customs broker....