TaxTMI 
TaxTMI 
2025 (5) TMI 667
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....stigations against the exports made by the exporter, for claim of GST benefit without physical exports against 29 shipping bills of which the impugned four shipping bills were attended by the appellant. 4. A show cause notice dated 15.02.2021 was issued to Neeraj Marbles & Tiles by the GST authorities, where Customs Broker was not made a party to. Subsequently a notice dated 7 June 2021 for imposition of penalty was issued to the appellant. As per the learned Counsel, the said show cause notice is still pending finalization. In the meanwhile, the Commissioner of Customs, issued a prohibitory order dated 28.06.2021, which after following the due process, culminated in the impugned order in original. Initially, the Customs Broker license of the appellant was suspended for violation of Regulation 10(d) and 10(e) of the CBLR 2018 The Regulation. It is the foremost plea of the appellant that while the exports were made on 23.04.2018 and 25.04.2018, their license has been revoked in terms of CBLR 2018, which came into force on 14.05.2018 and therefore the action of the Commissioner is patently wrong and uncalled for. 5. The learned AR on the other hand, supports the order and justi....
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.... Locked Country, export is carried out by Land Route. There is a possibility of diversion of goods enroute after granting LEO by proper officer of Customs by the exporter and sold in the Local Market. The funation of CB is over after LEO is granted. In Bhutan Government's letter dated 29.01.2021 regarding receipt of various consignments of M/s NMT Siliguri and others during the period from 23.04.2018 to 25.04.2018 through Jaigaon Land Customs Station some of the consignment attended by CB appear which has not been taken into consideration. These submissions of the CB are based on suppositions without any factual basis. Besides the admission of Shri Bijender Singh, CB's representative, that no physical goods had been exported from Jaigaon LCS, the IO has established based on records viz.seized Shipping Bills, export information obtained from Jaigaon Land Customs Station and import details of Phuontsholing(in Bhutan & Port of Discharge of the goods) that exports did not take place. It has been shown that the details in the consignments actually received in Bhutan do not match the impugned Shipping Bills in terms of Quantity, description, value and even LEO date. It has also ....
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.... 2 Vitrified 69074010 4. ABLFS5 594BCH 004 4438354 25/4/20 18 88 20/4/20 18 465025 1 Vitrified Tiles 69074010 700 0 2/5/2018 2 Vitrified Tiles 69074010 3 Vitrified Tiles 69074010 Table-B(Goods that have been received in Bhutan at Phuentsholing Gate ): as per RUD 6 of the SCN dated 24.09.2021 Check post Name Supplier Name Entry Date Market Source Chapter Description Btc Code Id Full Description Btc Unit Quantity ST Ass Value Phuentsho ling Gate NIRAJ MARB LE & TILES 26/4/2018 Open Articles of stone, plaster, cement, asbestos, mica or similar materials. 6802.21. 00 Marble, travertine, alabaster KG M 6800.00 890000.00 Phuentsho ling Gate NIRAJ MARB LE & TILES 23/4/2018 Open Articles of stone, plaster, cement, asbestos, mica or similar m....
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....CB; who has been alleged to have made fake SB/documents in favor of the exporters. Shri Bijender Singh, vide statement dated 19/06/2019 had accepted his involvement in the fraud. Now, Shri Bijender Singh vide statement dated 03.01.2022 has stated that he had completed all the customs formalities and handed over the goods for export and that he did not notice any discrepancy in shipping bills vis-à-vis goods. Shri Bijender Singh, vide voluntary Affidavit dated 06/07/2019 and statement dated 03.01.2022, has refuted his earlier statements and stand of his involvement in the fraud. After going through the earlier statement dated 19/06/2019 of Shri Bijender Singh, it is seen at answer to question 11, he has stated that his only source of income is this job and requested to not to initiate any action against him. From this, it appears that, Shri Bijender Singh was under obligation and pressure to not to lose his job / source of his only income, thereby the voluntary Affidavit dated 06/07/2019, in favour of his employer/CB, cannot be said to be voluntary. So appears case with statement dated 03.01.2022. 3. Shri Sanjay Agarwal use to get @3% to 4% of the invoice value as co....
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....ion of GST in shipping bill has been breached. This infers that there is violation of Section 50(2) and 50(3) of The Custom Act, 1962. Also, any violation of allied act is duly considered under CBLR 2018. As per regulation 10(d) of CBLR, 2018 a Customs Broker shall advise his client to comply with the provisions of the Act, other allied Acts and the rules and regulations thereof, and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. So the claim of CB at submission dated 26.10.2021 at Para 5, it is case of GST violation so this cannot be treated as offence under the Custom Act, 1962 and there is no violation of CBLR, 2018; is not right. 12. We note that the appellant has not been able to furnish adequate evidence to justify his innocence. The Hon'ble Apex Court in the case of Commissioner of Customs v KM Ganatra and Company in Civil Appeal number 2940 of 2008 had held that the Customs Broker is supposed to safeguard the interest of both the importers and the customs. A lot of trust is kept in the CHA both by the import- export community as well as by government agencies.....