2017 (4) TMI 579

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 20 of the Customs Brokers Licensing Regulation 2013 (CBLR), imposed a penalty of Rs. 25,000/- apart from forfeiting the security deposit of Rs. 1,00,000/- furnished by the appellant. The case against the appellant is that while handling the clearance of imported cargo of swing needle imported by M/s. Shriram Trading Company, the appellant did not discharge their duties as customs broker properly and violated the provisions of the said Regulations and also Customs Act, 1962. Proceedings were initiated against the appellant under the provisions of Customs Act, 1962. It was alleged that the appellants aided and abetted the importer in attempting to get the goods cleared by evading appropriate customs duty. It was alleged that the appellants d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the time limits prescribed under Regulation 20 of CBLR, 2013. 3. Ld. AR reiterated the findings of the lower authority. 4. We have heard both the sides and perused the appeal records. 5. Since the ld. Counsel raised the preliminary objections with reference to non-adherence of time limits by the Original Authority in exercising the statutory powers in terms of Regulation 20 of CBLR, 2013, we are examining the said issue first. Regulation 20 stipulates that the Inquiry Officer appointed by the Commissioner shall prepare a report of the inquiry and submit the same within a period of 90 days from the date of issue of notice under sub-regulation (1). We note that in the present case, the appellants were issued with notice under Regulatio....