Case Law Details
B. K. Clearing Agency Vs Commissioner of Customs (Administration & Airport) (CESTAT Kolkata)
CESTAT Kolkata held that customs broker cannot be alleged to have violated Regulation 10(n) for non-existence of the exporter at the address. Customs Broker is no required to carry out physical verification of the address of the exporter to met his obligation under Regulation 10(n).
Facts- On verification, it was found that M/s. S. S. Impex, Hyderabad was not available at the address declared in the IE Code and GSTIN Certificate.
On the basis of the investigation report of SIB, proceedings under Regulation 17 of CBLR, 2018 was initiated against the Appellant and a Notice was issued for violation of Regulations 1 (4), 10(d), 10(m), 10(n) and 13(12) of the Customer Broker Licensing Regulation 2018, in connection with the past exports of M/s. S. S. Impex, Hyderabad during the period of June 2019 to December, 2020.
The Principal Commissioner of Customs (Airport & ACC) adjudicated the Notice and ordered for revocation of the CB license of the Appellant and ordered for forfeiture of security deposit under regulation 14 of CBLR 2018 and imposed penalty of Rs 50,000 under Regulation 18 of CBLR 2018. Being aggrieved, the appellant preferred the present appeal.
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