Akansha Logistics Vs Commissioner of Customs Airport & General (CESTAT Delhi)
CESTAT Delhi held that initiation of proceedings against customs broker for violation of regulation 11(d) and 11(n) of CBLR, 2013 not justified as CHA not required to enquire and verify the genuineness of IE code given to it by a client for each import/export transaction.
Facts- The appellant herein is a customs brokers having a license valid up to 04.10.2027. Office of Commissioner of Customs (Airport & General), New Delhi received an investigation report dated 10.01.2023 regarding investigation in respect of goods exported by M/s. Neminath Industries, M/s. Adinath Industries and M/s. Arihant Industries with respect to 1474 number of shipping bills by misuse of factory stuffing permission, forgery of customs documents with the intention of availing drawback and other incentives fraudulently.
Department alleged that these customs broker, owning to their acts of commission and omissions have aided and abetted the fraud committed by the exporter i.e. of willfully indulging themselves in making of fabricated export documents endorsing fake stuffing permission at both levels in central excise during stuffing of the containers and in customs during filing of the shipping bills, despite having no factory stuffing permission with them. Hence the Show Cause Notice was served upon all the concerned exporters and the above named Custom House Agents (CHA) including the present appellant. The appellant was accordingly alleged to have contravened Regulation 11 (d) and 11 (n) of CBLR, 2013. Hence another show cause notice has been served upon the appellant proposing revocation of his license and imposition of penalty upon the appellant. The said proposal has been confirmed vide the impugned order. Being aggrieved, the present appeal is filed.
