2025 (10) TMI 1083

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....e notice dated 23.05.2023 issued to the appellant under Customs Brokers Licensing Regulations, 2018 [CBLR]. The show cause notice alleged that the appellant had violated Regulations 10 (d), 10 (e) and 10 (n). In the impugned order, the Commissioner gave a finding that the appellant had not violated Regulation 10 (n), but had violated Regulations 10 (d) and 10 (e) and accordingly, he imposed a penalty of Rs. 25,000/- on the appellant under Regulation 18 of the CBLR. 2. Paragraph 13.7 and 14 of the portion of the impugned order are as follows: "13.7 Although I find that various KYC documents have been produced by the CB but those documents are not time sensitive in the sense that they did not by themselves indicate whether they we....

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....nformation being imparted to Importers. However, I find that nowhere during the Investigation, the Importers involved in the Instant matter of undervaluation of goods, have named the Customs Broker, M/s Rubal Logistics Pvt. Ltd. as their accomplice or the CB has abetted or connived with them in the said matter of undervaluation of import goods. Further, the Impugned SCN also do not substantiate that the Importers were non-existent or the CB did not properly verified their KYC during the import. Taking into consideration the above facts, I hold that the harsh action like revocation of license and forfeiture of the part/whole amount of security deposit furnished by the Customs Broker would be disproportionate and hence not warranted. However,....

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....pliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; ***** (e) exercise due diligence so ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; *****" 5. We have heard learned counsel for the appellant and learned authorized representative appearing for the department have perused the records. The finding of the Commissioner which concludes that the appellant had violated Regulations 10 (d) and 10 (e) are as follows: "12.3 From the above, I observe that the instant case involves huge undervaluation of import goods done in a very....

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....the Customs Broker has to advise his client, Le., the importers in this case, to comply with the provisions of the Customs Act, 1962, 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. It appears that the CB. M/s Rubal Logistics Pvt. Ltd. had failed to discharge their responsibilities, duties and obligations cast upon him as Customs broker under the provisions of the Customs Brokers Licensing Regulations, 2018. Hence, I find that the CB was in violation of provisions of Regulations 10(d) and 10 (e) of the CBLR, 2018. The Inquiry officer is also of the same view and I concur with his findings t....