TaxTMI 
TaxTMI 
2024 (2) TMI 1633
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Azad Nagar, Nawabganj, Kanpur, as made vide Suspension Order dated 14.07.2021 issued vide File No. GEN/CB/SUS/1/2021-Technical Section, until further orders. I also order for intimation of proceedings under the provisions of Customs Broker Licensing Regulations, 2018." 2. The facts of the case in brief are that the Appellant is a Customs Broker holding Customs Broker License No.03/CB/REGULAR/KNP/2015 dated 10.04.2015 (PAN: ESAPS9317E) issued by the then Commissioner of Central Excise, Kanpur. The office of the Commissioner of Customs (Preventive) was informed that the involvement of Customs Broker M/s Chhitij Sengar had been noticed in various cases such as (i) bogus export of RMG overvalued by M/s AWDH Enterprises, (ii) a case of concealment of black pepper with dry dates in import consignment of M/s DC International, (iii) case of concealment of areca-nut with dry dates in import consignment of M/s Nikate Global Trade LLP and (iv) investigation by DRI Noida in export consignment returned in Startrack CFS, where further investigations are under progress. 3. It is was also informed that Noida Customs has cancelled the permission given t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d examined under panchanama dated 10.06.2021. The said Bill of Entry was filed by Customs Broker M/s. Chhitij Sengar (ESAPS9317ECH001) as an authorized representative of the importer. The description of the goods was declared as Dry Dates and quantity was declared as 55 MT. The said consignment was lying at ICD Rori for clearance. The said Customs Broker was informed vide letter F. N. VIII(30)CUS/ICD-RORI/NGT/14/2021 dated 09.06.2021 to make arrangements for examination of the said consignment. However, he did not turn up again. Therefore, said goods were examined under panchanama dated 10.06.2021 in presence of panchas and custodian's representative. It was found that said Customs Broker took seal cutting permission for drawl of sample for FSSAI NOC. However, he never turned up for examination. During examination, 27.303 MT arecanuts found concealed with 28.311MT dry dates. The importer did not declare the goods arecanuts in the said Bill of Entry. The said Customs Broker did not present the consignment for examination after taking seal cutting permission, this give rise to reasonable belief that he was aware of about concealment. (c) The Directorate of Revenue Intell....
X X X X Extracts X X X X
X X X X Extracts X X X X
....egulation 10(q) which stipulates that; co-operate with the Customs authorities and shall join investigations promptly in the event of an inquiry against them or their employees." 7. In view of the foregoing reasons, the Commissioner, Customs (Prev.), Commissionerate, Lucknow by invoking the powers vested in Regulation 16 of the CBLR, 2018, ordered for immediate suspension of the Customs Broker License Registration No.03/CB/REGULAR/KNP/2015 dated 10.04.2015, issued to M/s Chhitij Sengar. Accordingly, vide Suspension order dated 14.07.2021 issued vide File No. GEN/CB/SUS/1/2021Technical Section, the Customs Broker License Registration No.03/CB/REGULAR/KNP/2015 dated 10.04.2015 issued to M/s Chhitij Sengar was suspended under Regulation 16(1) of the CBLR, 2018. 8. M/s Chhitij Sengar, the Customs Broker, through his agent Sri Saket Sengar has submitted a written submission dated 30.07.2021. The main points of the submission made by Sri Saket Sengar are as under:- "(a) M/s AWDH Enterprises Case (Bogus Export of RMG by M/s AWDH Enterprises) That my client submitted detailed reply dated 23.06.2021 with relying upon documents to the Investigating Officer through Post as well....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... import consignment) That my client fully cooperated in the investigation and provided all the documents as required by IO/agency and it is clear that the consignment was exported by exporter by giving all the details of goods, which were neither prepared by my client nor M/s Nikate Global Trade LLP rather it was mistake on the part of exporter company M/s Realise Implex FZE LLC, Ajman UAE in this case and M/s Nikate Global Trade LLP has already given its consent to pay all the charges and penalties for wrongful import by the exporter, as it never placed any order for Areca Nuts rather his order was specific and payment was to be made for Dry Dates only, so there is nothing on the part of my client which could establish that my client prepared any documents, rather it was mistake committed on the part of exporter/shipper by sending the wrong products i.e. ArecaNuts instead of Dry Dates. That it was the duty of exporter company M/s Realise Implex FZE LLC, Ajman UAE to export the goods as per order, there is no role of my client to import any wrong consignment different than the documents as the documentation was done by exporter company and it was checked and loaded by customs depar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ulations 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, as the case may be; (b) Regulation 10(e) which stipulates that; exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; (c) Regulation 10(m) which stipulates that; discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay; (d) Regulation 10(q) which stipulates that cooperate with the Customs authorities and shall join investigations promptly in the event of an inquiry against them or their employees. I also observe that in his defence reply dated 30.07.2021, Customs Broker through his agent has tried to explain his position by emphasizing on the following main points:- (1) Customs Broker fully cooperated and provided all the necessary information and documents which are in the custody and possession with Customs Broker in all the cases under investigation. (2) In the case of bogus export of RMG by M/s AWDH Enterprises the export a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ere is no role of Customs Broker in the return of goods in any manner rather it is an internal issue of exporter and importer at the port of destination. Customs Broker did its duty honestly as per all the rules & regulations. The export was approved by all the authorities and it was subject to and based upon bank guarantee and verification of all the documents of exporter, wherein there is no role of Customs Broker in any manner whatsoever. (6) That regarding the issue of cancelling the permission granted to his client, under Regulation-7(3) of the CBLR, 2018, to work at any ports of Noida Customs Commissionerate, Customs Broker find it totally illegal and arbitrary, and they are in the process of challenging the same order before appropriate authority as per the remedies available to it under law. Also as per Regulation 7(3) of CBLR, 2018, it is not a valid and legal order. He prayed to withdraw the suspension order dated 14.07.2021 under Regulation 16(1) of CBLR, 2018. I have perused case records, applicable regulations and the investigation report submitted by Assistant Commissioner ICD Dadri/Rori vides C.No. VIII(30)Cus/ICD- DD/DRI Surat/DCI/13/2021/918 dated....