Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
CESTAT allowed the appeal of the customs broker and set aside the revocation of its Customs Broker licence, forfeiture of security deposit and penalty. The Tribunal held that alleged violations of Regulations 10(a), 10(d) and 10(n) of CBLR were not established. It found no proof that the broker had failed to obtain authorization, noting the SCN only recorded that SIIB officers could not locate it. Misdeclaration by the exporter did not, by itself, show breach of the duty to advise compliance, as the broker is a document processor without authority to examine goods or fix value. Verification through authentic statutory documents satisfied Regulation 10(n).
CESTAT allowed the appeal of the customs broker and set aside the revocation of its Customs Broker licence, forfeiture of security deposit and penalty. The Tribunal held that alleged violations of Regulations 10(a), 10(d) and 10(n) of CBLR were not established. It found no proof that the broker had failed to obtain authorization, noting the SCN only recorded that SIIB officers could not locate it. Misdeclaration by the exporter did not, by itself, show breach of the duty to advise compliance, as the broker is a document processor without authority to examine goods or fix value. Verification through authentic statutory documents satisfied Regulation 10(n).
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