Dutta Clearing Agent Pvt.Ltd Vs Commissioner of Customs (CESTAT Kolkata)
The appeal was filed against Order-in-Original dated 15.07.2024, whereby the Commissioner revoked the Customs Broker licence of the appellant and imposed a penalty of ₹50,000 for alleged violations of Regulations 10(d), 10(e), 10(i), 10(n), and 10(q) of the Customs Broker Licensing Regulations (CBLR), 2018.
The case arose from an offence report alleging fraudulent exports of goods such as tiles and automobile parts to Nepal through LCS Bhimnagar. Investigations indicated that the goods mentioned in invoices and e-way bills were never actually transported or exported. The Revenue relied primarily on the statement of a G-Card holder, who admitted to digitally uploading invoices and KYC documents using allegedly fake or manufactured documents and claimed involvement in the export activities. Based on this statement, the authorities alleged that the appellant Customs Broker had violated statutory obligations and facilitated fraudulent exports.
The appellant contested the findings on two main grounds. First, it denied any involvement in the impugned export shipments, asserting that the exports were carried out by the exporters themselves without the involvement of the appellant as a Customs Broker. In support, the appellant submitted copies of Shipping Bills showing that the shipments were filed on a “self” basis. Second, the appellant raised objections regarding non-adherence to prescribed timelines for conducting the enquiry under the CBLR.
