8.3 The impugned exports were exported through four Shipping Bills (S/B) all dated 28.11.2018 for which the NSPU/R&I Customs investigation found that the FOB value has not been realized when they conducted address verification was done on 10.12.2018. Thereafter, voluntary statement from Shri Rajesh Dilip Gihar, proprietor of the export firm M/s G.R. Creation was recorded on 17.01.2019. However, subsequently Shri Sachin Sitaram Shinde, proprietor of the appellants CB was called for participating in the investigation only on 03.03.2022 for recording his statements under Section 108 of the Customs Act, 1962. Further, the allegation against the exporter is that they attempted to avail ineligible export incentives such as Drawback, RoSL and MEIS benefits upon export of goods. Further, it is also alleged against the exporter that they in respect of the input credit taken by them, there was no actual IGST was paid. Thus, it is seen that alleged ineligible availment of export benefits is solely on account of the action taken by the exporter such as taking ineligible input credit, filing wrong declaration for claiming ineligible export incentives or the failure on the exporter to obtain export proceeds within a reasonable time frame. There is no role of Customs Broker in the above activities of the exporter. Further in respect of the exports that have taken place in November, 2018 necessary investigation was initiated in December, 2018, but the investigation against the appellants CB was started only during March, 2022. Thus, there is no ground for such delayed action by the department, particularly when there is no role for the appellants CB in the activities of the exporter.
