CB has Limited Role of Facilitating Clearance of Imported Goods as Assessed, Examined and Given Clearance u/s 47 of Customs Act: CESTAT [Read Order]

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the customs broker had a limited role of facilitating the clearance of imported goods as assessed, examined, and given clearance under section 47 of the Customs Act,1962 by the Proper Officer of Customs. 

RDR Clearing Agent, the appellant assessee was a Customs Broker to handle import and export consignments and requested to facilitate the clearance of the consignment on behalf of the importer Exim International. 

The assessee appealed against the order passed by the Commissioner of Customs for revocation of the Customs Broker License and forfeiture of the Security Deposit, amounting to Rs. 75,000 under Regulation 18 of the Customs Brokers Licensing Regulations (CBLR), 2013. 

S. K. Mohapatra and Sudipta Ghosh, the counsels for the assessee contended that it was up to the importer to claim the exemption benefit and the admissibility thereof has to be decided by the Deputy Commissioner of Customs Air Cargo Complex as the Proper Officer and the assessee as Customs Broker had no say over the admissibility of any Exemption Notification. 

Also submitted is that the customs broker at no stretch of the imagination can be held liable for violation of the post-import conditions of the Exemption Notification against which the consignment was cleared since no such authority had been bestowed on the assessee. 

Faiz Ahmed, the counsel for the department relied on the decisions made by the lower authorities and contended that the assessee had violated the Regulations of 11(d),11(f), 11(m), and 17((9) of CBLR. 

The Bench observed that the Customs Broker had a limited role in filing the bills of entry as per the instructions of the importer and the authority of deciding the admissibility of any Exemption Notification was exclusively bestowed on the Assistant/ Deputy Commissioner concerned as the Proper Officer under Section 143 of the Customs Act. 

The two-member bench comprising Muralidhar (Judicial) and Anpazhakan (Technical) held that the Customs Broker cannot be held responsible for the violation if any committed by the importer. 

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