TaxTMI 
TaxTMI 
2026 (4) TMI 1603
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....e impugned order, the ld. Commissioner has revoked the Customs Broker License No.1/CHA/2015 (CBLMS No.2015PTNA10017) and Parent Policy Section EDI Lic. No.AADCD8123DCH001 of the appellant in violation of the conditions prescribed under Regulation 10 of the CBLR 2018. The ld. Commissioner has also imposed a penalty of Rs.50,000/- on the appellant vide the impugned order. 3. The Offence Report dated 25.10.2023 placed on record points out to an unprecedented surge in export of certain commodities like tiles, automobile parts from India to Nepal vide LCS Bhimnagar. The investigations conducted alleged revelation of fraudulent export thereof aimed at defrauding Government exchequer. It is the case of the Revenue that upon verification of the ....
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....rt shipments and (b) questioned the non-adherence to the timelines prescribed for conduct of enquiry as stipulated in terms of Section 17 of the said Regulations, prescribing timelines in terms of sub-section 5 and sub-section 7 thereof. 6. In arguments before us the appellant has completely disassociated himself with the impugned shipments and by way of records as placed before us copies of Shipping Bills as per list below clearly stating that the CHA concerned with the said shipments were the party themselves. List of such Shipping Bills enclosed to the records is as under :- Shipping Bill No. Date 1368109 29.05.2023 1368110 29.05.2023 1368111 29.05.2023 ....
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....all 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 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; (i) not attempt to influence the conduct of any official of the Customs Station in any matter pending before such official or his subordinates by the use of threat, false accusation, duress or the offer of any special inducement or promise of advantage or by the bestowing of any gift or favour or other thing of value; (n) verify correctness of Importer Export Code (IEC) number, Goods and Services Tax Identification ....
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....for the violation of the aforesaid provisions in law is completely meritless and without application of mind. There is no finding in the order of the lower authority to impute the appellant CHA as the person concerned for such dubious and fraudulent exports. 11. The appellant has also argued that there is complete nonadherence to the timelines set out for conduct of the enquiry, which indeed are of a mandatory nature. The courts have also repeatedly held such timelines to be sacrosanct and mandatory. Thus, while the appellant was served with the show cause notice on 19.01.2024, we note from records that no enquiry report was submitted within 90 day as prescribed in terms of Regulation 17(5) which is dated 29.05.2024 (111 days) i.e. well ....
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.... led on record by the authorities to connect the said shipments to the Customs Broker.. 13. We also note from records, that the request of the appellant for cross-examination could not fructify as the appellant failed to indicate the name of the person (whom they wanted to cross-examine). The appellant therefore cannot resort to plea alleging denial of natural justice. Para 6.7.6 of the impugned order is material in this regard. 14. Thus, for lack of substantive evidence to implicate and associate the appellant with the said shipments and to impute any knowledge of such fraudulent exports on their part, we are of the considered view that the appellant cannot be subjected to penal consequences as entailed in law. For reasons thereof, w....