TaxTMI 
TaxTMI 
2025 (5) TMI 1460
X X X X Extracts X X X X
X X X X Extracts X X X X
....er Licensing Regulations, 2018 in order [order-in-original CAO no. 70/CAC/PCC(G)/SJ/CBS-Adj dated 6th February 2024] of Principal Commissioner of Customs (General), Mumbai Zone - I consequent upon proceedings initiated against M/s Atharva Logistics in connection with export of 'USB cables' by M/s Jamilar International Pvt Ltd which was found to have been overvalued. 2. The spectrum of penalties and detriments available to the licensing authority under Customs Broker Licensing Regulations, 2018 have been brought to bear matter even though the only shipping bill, viz., no. 8720955/03.11.2018 on export of goods handled by them claimed value to be Rs. 71,18,595 for grant of refund of 'integrated tax' of Rs. 12,81,347. The harshness of the pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the past in which valuation has been re-determined solely by reference to the Customs Valuation (Determination of Value of Export Goods) Rules, 2007. 6. Regulation 10(d) of Customs Broker Licensing Regulations, 2018 requires 'customs broker' to advise a client to comply with all rules and regulations and statutory requirements in connection with the goods and to inform designated officials in the event of non-compliance. The charge itself has been founded upon imputation of '16.3.1.4 I find that during the inquiry proceeding the exporter failed to submit any relevant document, such as Supplier's Tax invoice, bank transaction proof made with their supplier, proof of supplies of goods through documents viz, toll slip, lorr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. Therefore, I hold that the CB has violated the provisions of Regulation 10(d) of the CBLR, 2018.' Insofar as regulation 10(n) of Customs Broker Licensing Regulations, 2018 is concerned, 'customs broker' is required to verify antecedents, correctness of importer exporter code (IEC), goods and services tax identification number (GSTIN), identity of client and functioning of at the declared address, the breach thereof rests upon inference drawn from report of customs officials at New Delhi that the address in the 'goods and service tax registration' as well as in the 'import export code certificate' were not traceable as also that of the principal officers of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re IO that this difference in address was in his knowledge but he did not find it worth making further inquiry. I find that the verification report received from the Deputy Commissioner (Gr-IV/Delta), Customs, Preventive Delhi vide letter dated 01.08.2019 disclosed that the two addresses mentioned at GST Registration and IEC of M/s. Jamilar International Private Limited were not traceable and therefore the Summons could not be delivered. Further, the two addresses of the Director of M/s. Jamilar International Private Limited were also searched, the said addresses were existing but no person with the name of the directors were found residing at those addresses. Therefore, it was observed that the M/s. Jamilar International Private Limited wa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....arelessness which resulted in fraudulent activities of export. Therefore, I hold that the CB has violated the provisions of Regulation 10(n) of the CBLR, 2018.' making it abundantly clear that, in the circumstances in which the exporter remained untraceable, 'customs broker' remained unable to substantiate that the antecedents had been ascertained, if not physically, at least through some reliable source of information. It would, therefore, appear that the defence of the customs broker in relation to the findings on alleged breach of obligation under regulation 10(n) is not acceptable. 9. Nonetheless, we find that the alleged misdemeanour on the part of the exporter was limited to the claim for 'integrated tax' as refund. Breach of pr....