TaxTMI 
TaxTMI 
2025 (11) TMI 1221
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....s confirmed. 2. Brief facts of the case are that an investigation conducted by the Assistant Commissioner of Customs, SIIB, ICD Tughlakabad, revealed that an exporter, M/s Krystfab Enterprises, had fraudulently availed excess Rebate of Rs.11,38,921/-, along with applicable interest; the shipping bills for the said exports were filed by the appellant; the attempts to communicate with the exporter failed and the letters were returned undelivered; neither the exporter nor the Customs Broker Appellant responded to the notices; meanwhile, the exporter withdrew all funds from their bank account; it was thus established that the operators defrauded the government. Accordingly, the Commissioner of Customs, Airport & General, New Delhi, issued an....
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....- CU-DZB dated- 21.05.2019; secondly vide order in original received on 29.06.2020 which was also set aside by CESTAT vide Final order No.- Final order No.- 60411/2024 dated 09.07.2024. He submits that the License was suspended on 29.07.2024. 5. Learned Counsel relies on the earlier orders passed by this Bench in their own case and the decision in Kunal travels 2017 (354) ELT 447 (Delhi); Ashiana Cargo services- 2014 (302) ELT 161 (Del.) and Naman Gupta - 2024 (388) E.L.T. 40 (Del.). He submits that the obligation of the Customs Broker/CHA under CHALR 2004/ CBLR cannot be stretched and the Customs Broker is not required to undertake a background check of their client and Customs Broker cannot be held liable after the issuance of let expo....
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.... verify the identity, Importer Exporter Code (IEC), GSTIN, and functioning of the exporter at the declared address using reliable and authentic documents. (iv). Customs Broker Appellant did not respond to repeated letters and summons issued by the customs authorities; lack of cooperation on their part hindered the investigation and established a deliberate attempt to avoid accountability. 7. Learned Authorised Representative rebuts the grounds of appeal of the Customs Broker Appellant as follows (i). It is incorrect to say that the License was already under suspension since 2017, a fresh suspension in 2024 is infructuous; each violation is independent and the current proceedings are based on a new set of violations invo....
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....(332) ELT 15 (SC) and submits that Customs Brokers occupy a position of trust and are expected to act with utmost responsibility; any contravention of their obligations, even without intent, is sufficient to invite penal consequences. 9. Heard both sides and perused the records of the case. We find that the license of the customs broker was suspended because of his alleged involvement in a case of alleged wrong claim of RoSL by some exporters. It is the case of the Department that the Department having come to know of the excess availment have sent summons to the exporter and the Customs Broker; both communications returned undelivered; the exporters were found to be not existing in the declared addresses. Therefore, Revenue came to the ....
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.... said amounts. In such circumstances, if at all, one has to question, the actions of all the persons/ agencies involved like the customs officers, Banks etc. become questionable. For this reason, the responsibility cannot be fixed solely on the Customs Broker Appellant as there is no substantiation of the allegation that the Customs Broker Appellant has not discharged his role as a Customs Broker diligently and has violated the provisions of CHLR 2018 so that the suspension of his license is necessitated. 11. Moreover, we find that the license of the Customs Broker Appellant has been under suspension from 2018 onwards; it was suspended/ revoked twice in the past and this Bench vide final orders cited above has set aside the impugned orde....