Ganga Singh Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
The appeal was filed against Order-in-Original dated 15.07.2024, whereby the G-Card of the appellant was revoked and a penalty of Rs.50,000/- was imposed under Regulation 18 of the Customs Brokers Licensing Regulations (CBLR), 2018. The appellant, a G-Card holder employed with a Customs Broker firm, challenged the legality of the order.
It is an admitted fact that the appellant held a valid G-Card and was working with a Customs Broker firm at the relevant time. The shipments in question were filed as “by himself” by the IEC holder. However, based on records and the appellant’s own statement dated 10.10.2023, it was established that the appellant had provided assistance in uploading documents on the e-Sanchit system, thereby enabling fictitious exports. This statement was not retracted and was not alleged to have been made under coercion or undue influence.
The authorities invoked provisions of Regulation 10 of the CBLR, 2018, which prescribe obligations of Customs Brokers. The Tribunal, however, observed that the shipments were not handled by any Customs Broker and were filed on a self-basis by the IEC holder. Since the Customs Broker firm was not mentioned in the export documents, the Tribunal held that neither the firm nor the appellant in his capacity connected with the firm could be held liable under those provisions.
