Failure To File Declaration May Be Considered As Technical Irregularity If Customs Authorities Failed To Notice It: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that failure to file declaration may be considered as a technical irregularity if customs authorities failed to notice it. “There is no doubt that the declaration had to be made and, the deployment of 'abundant caution' in the instructions notwithstanding, it would appear that the said declaration was of not of insignificance in the procedure prescribed under Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 and handling of drawback claims but it has not been shown that customs broker had not advised the client about the documentation and that non-compliance thereof was not to be taken thereof by the proper officer except upon reporting by the broker” stated the Bench of Ajay Sharma and CJ Mathew. The assessee/appellant, holder of customs broker licence, are aggrieved by order of the licensing authority, Principal Commissioner of Customs, Mumbai, revoking the licence and forfeiting of security deposit, under regulation 14 of Customs Broker Licensing Regulations, 2018. The bench opined that the alleged conspiracy is mere narration of events and episodes leading to the eventual decision to proceed against the assessee, and others, under the Customs Broker Licensing Regulations, 2018.