2015 (12) TMI 430

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....hukla, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein, a Custom House Agent presently known as Customs Broker, are before us aggrieved by the impugned order of the Commissioner of Customs, Kandla imposing penalty of Rs. 25,000/- under Regulations 22 of Customs Brokers Licensing Regulations, 2013 (hereinafter referred to as CBLR, 2013 for short). 2. Heard bot....

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.... 3. On the other hand, learned Authorised Representative for the Revenue submitted that the enquiry proceedings against the appellant were initiated on 17.12.2013. Hence, the provisions of CBLR 2013, which came into effect from 21.06.2013 would be applicable. He relied upon the decision of the Tribunal in the case of Ramaans Total Logistics Pvt. Limited vs. Commissioner of Customs (Prev.), Jamnaga....

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....effect vide Regulation 22, with effect from 21.6.2013. We find that the CBLR 2013 was issued in suppression of CHALR 2004 and it is specifically stated that it is made, except as respect things done or omitted to be done before such supersession. Therefore, what did not exist before promulgation of CLBR 2013, cannot be brought into existence on a date prior to such promulgation by virtue of having....