2024 (11) TMI 486

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....ed 29.04.2024 (hereafter the impugned order) passed by the Central, Excise and Service Tax Appellate Tribunal (hereafter CESTAT) in Customs Appeal No. 50122/2024. 2. The respondent is a Custom Broker and had filed the aforesaid appeal before the learned CESTAT impugning the order-in-original dated 17.10.2023, whereby it's Customs Broker License (hereafter licence), was revoked. In addition, the Commissioner of Customs (hereafter CoC) had also imposed a penalty of Rs.50,000/-. 3. The aforesaid punitive action was taken by the CoC on account of certain exports facilitated by the respondent which were made by the exporters, who are allegedly found to be non-existent at their principal place of business. The Directorate General of Analyti....

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....(n) of the Customs Broker Licencing Regulation, 2018 (hereafter CBLR). The said regulation is set out below:- "10. Obligations of Customs Broker.-A Customs Broker shall - (a) to (m) *** *** (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN), identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information; (o) to (q) *** ***." 7. It is the case of the respondent that it had performed its functions diligently and had obtained the KYC documents from the concerned exporter namely M/s Shree Enterprises. However, the CoC found to the contrary and held that the....

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....e respondent was also faulted for not producing any telephone bills. 10. The learned CESTAT examined the controversy and found that the respondent had taken reasonable steps to verify that M/s Shree Enterprises was functioning at the given address at the material time. The learned CESTAT noted that none of the documents, which were produced by the respondent were found to be forged or fabricated. 11. Admittedly, the DGFT had issued IEC to M/s Shree Enterprises. At the material time, the GST registration for the said entity was also valid. The learned CESTAT referred to Section 79 of the Indian Evidence Act, 1872, which posits a presumption of genuineness of documents, that have been certified by an officer of the Central Government. T....