Case Law Details
Surya Jyoti Global Logistics, Customs Broker Vs Commissioner of Customs, (Airport & General) (CESTAT Delhi)
CESTAT Delhi held that Customs broker is not required obtain any “Recommendation” or a certificate from any officer that the exporter is “bonafide”. Accordingly, order alleging violation of regulation 10(n) of CBLR unsustainable.
Facts-
The Directorate General of Analytics and Risk Management of the Central Board of Excise & Customs (CBEC) conducted an analysis of the GSTIN data and came to the conclusion that certain registrants of the GSTIN who also exported goods were risky exporters. DGARM sent an e-mail to the respective Commissionerates of Customs in whose jurisdiction the Customs Brokers who processed exports in respect of such exporters were registered including to the respondent in these appeals.
Following upon the e-mail, verification was conducted by the jurisdictional officers who found that the exporters did not operate from the registered premises. It was, therefore, concluded that the exporters did not exist at all. Secondly, it was felt that the customs brokers who processed exports made in the name of these exporters had not fulfilled their obligations under Regulation 10 (n) of the Customs Brokers Licensing Regulations, 2018. The Respondent issued show cause notices to the appellants herein and appointed enquiry officers which culminated in the issue of the impugned orders.
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