TaxTMI 
TaxTMI 
2026 (5) TMI 1606
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....re-registered in the EDI system of different ports. During investigation it was found that while re-registering the forged scrips/licenses at different ports same particulars of previously registered/utilized scrips/licenses, vis-à-vis license no. and value as were mentioned in the original scrips/licenses were used. DRI has objected following three scrips. Actual Duty Credit Scrips/License Forged Duty Credit Scrips/License S N O License No/Date Registration No/Date End Date Port Duty Amount Registration No/Date End Date Port Duty Amount 1 410143428 18/02/2013 3000263010 22/02/2013 17/07/2014 INTUT 1 45,28,332 3000309325 13/06/2013 17/08/2014 INTKD6 45,28,320 2 410144516 28/03/2013 3000280218 03/04/2013 30/09/2014 INTUT 1 61,99,369 3000309029 12/06/2013 27/09/2014 INTKD6 61,99,369 3 410138357 25/05/2012 3000192142 27/07/2012 31/07/2014 INTUT 1 51,50,937 3000309329 13/06/2013 24/05/2014 INTKD6 51,50,937 Total 1,58,78,638 Total 1,58,78,626 Three of the said original licenses were....
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....nal no.18/2020 dated 26.05.2020. Appeal against the said order has been rejected vide the impugned order in appeal. Being aggrieved, the appellant is before this Tribunal. 5. We have heard Shri B.L Garg Learned Counsel for the appellant and Shri Ram Pravesh Prasad, Ltd DR. 6. Learned counsel for the appellant submitted that the forged scrips/license had been used by the Appellant for payment of Customs duty amounting to Rs.31,96,940/- in respect of goods imported by M/s Flexchem Impex Pvt. Ltd. (previously M/s Bhavisya Merchandise Limited) vide Four number of Bills of Entry filed at ICD, Tughlakabad, New Delhi. 6.1 It is submitted that the Appellant however, did not have any role in the original registration of the license/scrip at Tuticorin ICD or its re-registration in the EDI System at ICD, Tughlakabad. The Appellant had never dealt with nor purchased the said scrip and the purchase was done by the importer i.e., M/s Flexchem Impex Pvt. Ltd., directly from M/s Rakesh Industries, Kolkata. Payment for the said purchase had also been made by the importer directly. Further, the said scrip had already been registered at ICD, TKD, New Delhi before its purchase by M/s Flexchem....
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....ions Ld. Counsel has prayed for the order under challenge to be set aside and for the present appeal to be allowed. 7.1 While rebutting the submissions made on behalf of the appellants, Ld. DR submitted that the scrips/ licenses were though found having numbers as were originally issued by the DGFT but the scrips did not correspond to the, validity or port endorsement in the DGFT database. The re-registered- forged scrips were not existing in DGFT records at the time in question. Hence it is clear that scrips have not been lawfully used by the appellant (CB) for debiting Customs duty. He knowingly used the re- register forged scrips/licenses at ICD Tughlakabad. Infact many importers and their respective Custom house agent including M/s Flex Camp Impex Pvt Ltd and M/s. International Carriers i.e. the appellant has knowingly used the forged scrips/licenses the act was done with sole intent to defraud the ex-chequer. 8. Ld. DR further upon that the importer has clearly admitted of not producing the copy of scrips/licenses to the CB who in turn did not ask for same. The importer rather admitted to purchase those bogus duty scrips/licenses through broker instead through original l....
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....e Custom procedures are complicated. The importers have to deal with a multiplicity of agencies viz carriers, custodians like BPT as well as the Customs. The importer would find it impossible to clear his goods through these agencies without wasting valuable energy and time. The CHA is supposed to safeguard the interest of both importers and the Customs. A lot of trust is kept in CHA by the importers/exporters as well as by the government agencies. To ensure appropriate discharge of such trust, the relevant regulations i.e. customs, broker licensing Regulation,2013(CBLR) are framed. Regulation of those Regulations lists out obligations of the CHA. Any contravention of such obligations even without intent would be sufficient to invite upon the CHA the punishment listed in the Regulations" This Tribunal (Delhi Bench) in case of M/s. Rubal Logistics Pvt. Ltd. Versus Commissioner of Customs (General) 2024 TAXSCAN (HC) 1685, held that: - The provisions of CBLR require the Customs Broker to exercise due diligence to ascertain the correctness of any information and to advice the client accordingly. Through the CHA was accepted as having no mensria of the noticed misdeclaration....
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.... of the appellant also. Further it is the clear-cut admission in the statement not only of the appellant but of the importers as well that the importers supplied the details of the impugned scrips/ licenses to the appellant-CB without physical copies thereof. In terms of regulation 11 of Customs Broker Licensing regulations CBLR 2013 it is the duty of custom broker/CBA to verify the authenticity of scrips and to advice their clients about the legal compliances. Thus, it was the duty of appellant to ask for physical copy of the scrips which he was asked for debiting against the payment of customs duty. Even notification no 95 /2009 dated 11.09.2009 mandates the said obligation in following words "that the said scrip has been issued to an exporter of products specified in paragraph 3.13.2 of the Foreign Trade Policy by the Licensing Authority or Regional Authority and it is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods;" 12. The perusal falsifies the plea of appellant that physical copy of scrips/licenses were required at the stage of registration but the scrips were already registered in EDI at ICD Tu....