TaxTMI 
TaxTMI 
2025 (9) TMI 7
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....er License issued by Custom House, Chennai. The appellants were issued a show-cause notice dated 24.05.2018 on the grounds that they have not complied with the requirements of Regulation 11(a), Regulation 11(n) and Regulation 17(9) of the Customs Broker Licensing Regulation (CBLR), 2013 with respect to handling of shipping bills on behalf of M/s. Logo Trading through ICD, Bangalore, proposing as to why the Custom Broker License should not be revoked under Regulation 18; security deposit should not be forfeited partly or wholly or a penalty imposed under Regulation 18; and penalty not exceeding Rs. 50,000 should not be imposed under Regulation 18 of CBLR, 2013. The appellant in reply to the show-cause notice submitted that in the action take....
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....he enquiry officer with respect to Regulation 11(a) and 17(9), however, he has held that appellants have violated Regulation 11(n) of CBLR, 2013 as they failed to physically verify the existence of the exporters in the declared premises and imposed a penalty of Rs. 50000/- on the Appellant-Custom Broker under Regulation 18 of CBLR, 2013. Aggrieved by the impugned order this appeal is filed before the Tribunal. 4. The learned Advocate during the hearing submits that there was no fraudulent availment of drawback by M/s. Logo Trading in the export of garments exported under 22(twenty five) shipping bills handled by them; there is nothing on record to show that the appellants were involved in the attempted/ availment of fraudulent drawback b....
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....Broker produced the authorization obtained from the exporter and also submitted that they have done KYC verification by verifying the documents viz. photo, IEC, Passport, PAN, Voter Id etc. and they also verified the IEC of the exporter with the website of DGFT and it was found to be correct. Further the learned Commissioner observed that the Customs Broker has an authorization from the exporters to act as authorized Customs Broker. However, the Commissioner held that the appellant violated the provisions of Regulation 11(n) of CBLR, 2013 inasmuch as the appellant did not verify that their client works from the declared address using reliable, independent and authentic documents, data or information even though the appellant had verified th....
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....ting authority has held that since the investigation and the enquiry conducted did not find that the Appellant-Customs Broker had abetted any mis-declaration or benefited from this act and he has taken a lenient view and imposed penalty of Rs. 50,000/- under the provisions of Regulation 18 for violation of Regulation 11(n) of CBLR, 2013. 10. We find that in this case the Appellant- Customs Broker was imposed with penalty of Rs. 50,000/- for violation of Regulation 11(n) and the learned Advocate has cited case-laws mentioned (supra) wherein physical verification of the declared address of the exporter/importer is not required and the KYC norms verification through the documents viz. photo, IEC, Passport, PAN, Voter Id etc., would suffice ....