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2.4 Therefore, appellant knowingly indulged in facilitating the export of prohibited goods i.e. Gutka, in plastic pouches by providing logistic support viz transport, preparation of export documents, custom clearance etc. in contravention of provision of Section 113 of the Customs Act, 1962 as well as in contravention of Plastic Waste(Management & Handling) Rules, 2011. He had provided container for stuffing of the prohibited goods at unspecified address even though the exporter in the instant case was not having any valid permission for self /factory sealing. Further, he failed to verify antecedent, correctness of Importer Exporter Code (IEC) number, identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data Or information. Thus, Sh. Sanjay Prabhakar, Proprietor of Customs Broker Firm M/s Sanjay Prabhakar had abetted smuggling of prohibited goods.

g) CRN slip no, F170727006 was managed by him on the basis of fabricated documents.

h) No G-card or H-Card was employed in his 'firm in violations of Customs Broker Licensing Regulation, 2013. He was the holder of digital signature and Shipping Bills were filed by him. He used to get customs clearance of export cargo from ICD Loni through an unauthorized person employed by him. Despite having knowledge and awareness of his obligations/ duty as prescribed in the Rule 11 of the Customs Broker Licencing Rules, 2013, he had not acted prudently while arranging Customs clearances of export consignment examined vide Shipping Bill 754986 24.07.2017 and shipped in Container No. SHKU 6319529. He admitted that he had abetted and facilitated the smuggling of the counterfeit Vimal Gutkha vide Shipping Bill 7549865 dated 24.07.2017 filed on behalf of Sh. Salim Ismail Dola, the de-facto exporter of the seized counterfeit Gutkha in plastic pouches in contravention of the Customs Act,1962 and other allied acts read with. Customs Broker Licencing Rules, 2013. He admitted his guilt as he worked hand in hand with Sh. Salim Ismail Dola, the mastermind of the game, 5.2 In the light of the above narrated list of activities of the appellant in the case, I find hat the appellant had not fulfilled the obligations of the Customs Broker Licensing Regulations, 2013 as also admitted by him in his statements recorded under Section 108 of the Act ibid not employing G-card or H-card employee by him in his firm. He used to get customs clearance of export cargo from ICD Loni through an unauthorized person employed by him. Despite having knowledge and awareness of his obligations/duty as prescribed in the Rule 11 of the Customs Broker Licencing Rules, 2013, he had not acted prudently while arranging Customs clearance of the export consignment examined vide Shipping Bill 7549865 dated 24.07.2017 and shipped in Container No. MRKU 6319529. He had knowledge that the consignment as above contained mis-declared/ un- declared goods i.e. counterfeit Vimal Gutkha in plastic pouches but to earn easy and quick money, he failed to inform this fact to the Customs Assistant/ Deputy Commissioner as mandated in the Rule 11 of the Customs Broker Licencing Rules, 2013 due to greed for ease money. Therefore, he knowingly indulged in facilitating the export of prohibited goods i.e. Gutka, in plastic pouches by providing logistic support viz transport, preparation of export documents, custom clearance etc in contravention of provision of Section 113 of the Customs Act, 1962 as well as in contravention of Plastic Waste(Management and Handling) Rules 2011. He had provided container for stuffing of the prohibited goods at unspecified address even though the exporter in the instant case was not having any valid permission for self factory sealing. Further, he failed to verify antecedent, correctness of Importer Exporter Code (IEC) number, identity of his client and functioning of his client at he declared address by using reliable, independent, authentic documents, data or information. Thus, Sh. Sanjay Prabhakar, Proprietor of Customs Broker Firm M/s Sanjay Prabhakar had abetted smuggling of prohibited goods.

(g) not attempt to influence the conduct of any official of-

the Customs Station in any matter pending before such official or his subordinates' by the use of threat, false accusation, duress or the offer of any special inducement or promise of advantage or by the bestowing of any gift or favour or other thing of value;

(h) verify antecedent, correctness of Importer Exporter Code (IEC) number, identity of his client and functioning of his client at the declared: `address by using reliable independent, authentic documents, data or information; and"

05.04.2018.

34.8 From the discussion made herein above, it is evident that the Sh. Sanjay Prabhakar has failed to transact business in the Customs Station through an employee duly approved by the Deputy Commissioner of Customs or Assistant Commissioner o Customs, as the case may be; by employing unauthorised person for examination of the export consignment in the instant case. He has failed to advise his client to comply with the provisions of the Act and in the instant case, he has failed to bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. He has provided container for stuffing of the prohibited goods at unspecified address even though the exporter in the instant Case was not having any valid permission for self /factory sealing. He has failed to exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage. Further, he has failed to verify antecedent, correctness of Importer Exporter Code (IEC) number, identity of his client and functioning of his client at the declared address by using reliable, independent authentic documents, data or information.