2026 (1) TMI 119

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....8 on conclusion of proceedings initiated against them for alleged breach of regulations 10 (d), 10 (e), 10 (n) and 10 (q) therein in connection with exports effected by M/s Himratan Exports and M/s Krystafab Enterprises, is in appeal before us against order of Commissioner of Customs (Airport & General), New Delhi. It would appear that the sum and substance of the alleged irregularity in the exports was limited to unrecovered excess disbursement under the Rebate of State Levies (RoSL), intended to neutralise the incidence of taxes imposed by the constituent States of the Union on 'garments' and 'made-ups' from the budgetary allocation of the Government of India in the Ministry of Textiles, and sanctioned, as agency function, by Central Boar....

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....egation about the authenticity of the export or existence of the exporter and that, at no stage, did imputation of misconduct even whisper that the amounts, even if not being duties leviable under law, were not recoverable for want of availability of the exporter. According to him, the system in vogue entailed sanction - tentatively and upon completion of exports - on the basis of value declared which, after computation of entitlement by Ministry of Textiles, was to be limited thereto with excess to be recovered and he contended that there was no legal sanction for holding the appellant responsible either for the tentative availment or for payout of excess. 4. He pointed out that the genesis of the proceedings, being communication of 29t....

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....ntecedents were similarly not be fastened onto the appellants herein. According to him, the alleged breach of regulation 10 (q) of Customs Broker Licensing Regulations, 2018, intended as obligation binding on the customs broker to cooperate in any investigations in an enquiry against them or their employees and not an enquiry as formal proceedings for punitive measures under the Custom Broker Licensing Regulations, 2018, was held out on the back of disinclination of the appellant herein to intimate the true identity of the exporter during the proceedings before the inquiring authority. 6. Learned Authorised Representative took us through the provisions invoked, the facts narrated and the conclusions arrived at in the impugned order. 7....