2025 (12) TMI 40

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....kata-700 001, is a regular Customs Broker having Licence No. N-3, PAN No. AAEFN2054M issued by the Commissioner of Customs (Airport & Admn.), Custom House, Kolkata under Regulation 7(1) of Customs Broker Licensing Regulations, 2013 [Now Regulation 7(1) of the Customs Broker Licensing Regulations, 2018]. The validity of the License is up to 19.02.2026. (ii) An offence report was received on 31.05.2019 from the Deputy Commissioner of Customs, Special Investigation Branch (Port), Kolkata in reference to their office letter dated 16.05.2019, wherein it was informed that the Customs Broker, M/s. Nalini Bandhu Ray & Sons, had filed a Bill of Entry in the name of an importer namely M/s. Lalwani Ferro Alloys against the IGM, where goods we....

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.... Ltd. is the bona fide beneficiary of the said consignment. Accordingly, the IGM No. 2220380 dated 25.03.2019 was filed by the Shipping Line, M/s PIL(India) Pvt. Ltd. in the name of M/s QVC International Pvt. Ltd. (vi) Meanwhile, M/s Lalwani Ferro Alloys Pvt. Ltd. authorized the CB, M/s Nalini Bandhu Ray & Sons to file the Bill of Entry against the IGM No. 2220380 dated 25.03.2019. The CB, M/s Nalini Bandhu Ray & Sons filed the Bill of Entry No.2586352 dated 27.03.2019 against the said IGM on the basis of the e-mail documents provided by M/s Lalwani Ferro Alloys without checking the name of the Consignee, M/s QVC International Pvt. Ltd. The Customs Broker, M/s Nalini Bandhu Ray & Sons, was entrusted with the responsibility to check....

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.... Pvt. Ltd. It is responsibility of the Customs Broker to verify the correctness of information and exercise due diligence before filing Bill of Entry. In the instant case, ICEGATE IGM not only contained email and phone number but also contained GSTIN and PAN number of the actual Importer (M/s QVC International Pvt. Ltd.) and though it was the option of the Importer to change their phone number and email but GSTIN and PAN numbers are unique for every Importer. Overlooking sensitive and unique information like GSTIN and PAN number of the actual Importer (M/s QVC International Pvt. Ltd.) and filing the Bill of Entry against PAN number of another Importer (M/s Lalwani Ferro Alloys) who is not the Consignee, is in violation of Regulation 10(e) o....

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....e ld. adjudicating authority has found that the respondent had filed the Bill of Entry on the basis of invoice, packing list and other documents, which were re-directed per mail received from the overseas supplier to them by the importer. The correspondence submitted by the respondent will suffice that respondent was instructed by the client-importer to file the Bill of Entry on the basis of e-mail copies and the respondent was also provided due authorization. It is also observed that the invoice number, Bill of Lading number and its quantity tallied in all respects. However, in the IGM, a different e-mail and phone number were mentioned. The concerned employee of the respondent did not give attention to the e-mail, and phone number as it w....