Jetset Shipping Private Limited Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the illegal export and also failed to comply with the provisions of CBLR, 2018.
Facts- The appellant is holding CBL valid upto 9.10.2026. On investigation, it was found that fraudulent export has been committed for wrong availment of IGST refund by dubious exporters, M/s Aero Exports and M/s. Yellowsky Exports, and Customs Broker, Shri MK Arora, Director of the appellant company is also a party in the dubious exports made by both the firms to avail IGST refund. Shri Ganga Singh Yadav, proprietor of M/s Aero Export failed to appear despite several summons issued.
Shri M.K. Arora in his statement under Section 108 of the Act stated that he had verified the KYC and as he met Shri Mitilesh Kumar Jha through an agent, Shri Gaurav Aggarwal, detailed verification was not found to be necessary as the exporter came to his office before the first export along with that agent. As the CB failed to fulfil their obligations and violated the provisions of CBLR, with a view to further prevent the mis-use, license of the CB was suspended vide order dated 21.01.2020 by the Commissioner of Customs, which was subsequently confirmed vide order dated 21.02.2020.
