2025 (1) TMI 1462

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.... Rs. 50,000 under regulation 18 of Customs Brokers Licensing Regulations, 2018 in order [order-in-original no. 77/CAC/PCC(G)/SJ/CBS-Adj dated 29th February 2024] of Principal Commissioner of Customs (General), Mumbai. 2. The offence report which triggered the proceedings was the importation of 'black pepper' and 'cigarettes' against bill of entry no. 4906299/04.03.2023 declaring the goods to be 'perlite ores' valued at Rs. 4,34,083 and assessed to duty of Rs. 46,772. 3. The licensing authority invoked breach of regulation 10(d), 10(e) and 10(n) of Customs Brokers Licensing Regulations, 2018 in the notice issued to them under regulation 17 of Customs Brokers Licensing Regulations, 2018 which were pressed into service while breach of regula....

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....censing authority, engagement could well be in the nature of apprenticeship or even contractual which, to all external appearances, may appear as intermediaries and especially to those employed in public service. Such rigour of 'master servant' relationship is not conceived either in the Customs Brokers Licensing Regulations, 2018 or even in section 146 of Customs Act, 1962. The licensing regulations are also bereft of any definition of 'client' and, it would appear that there is no bar on the importer/exporter approaching the customs broker through an employee/agent. The essence of this obligation is restricted to the advice given specifically in relation to a particular consignment and is not broad enough to place the onus of educating th....

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....ocedures. The mandate of the obligation is for ascertaining the existence of the client, the operation of the premises at which the client is reported to be functioning and the documents that are required for imports and exports. It is apparent that the customs broker had not carried out the mandate of the obligation inasmuch as the importer was reported as not existing at the stated address and the customs broker has been unable to produce evidence not only of such existence but also of having verified the antecedent before securing the authorization for handling the consignment. In these circumstances, breach of regulation 10(n) of Customs Brokers Licensing Regulations, 2018 cannot but to be held as proved. As it is only this breach which....