2017 (4) TMI 1160

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....hri S K Pahwa, Advocate for the Appellants Ms. Suchitra Sharma, DR for the Respondent Per Archana Wadhwa: The present appeal stand filed against the order of Commissioner of Customs (General), New Delhi vide which he has revoked the appellants Customs Broker License along with forfeiture of security deposit of Rs. 75,000/- on alleged contravention of Regulation 11(d), 11(e) and 11(n) of C....

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....er were detected on examination of the goods. 3. In this background, proceedings were initiated against the Customs Broker for the alleged violation of Regulation 11 (d) of CBLR, 2013, which requires broker to advise his client with the provisions of Act. The adjudicating authority has relied upon the finding of the Inquiry officer. As per the observations made by the Inquiry officer, it stand ....

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....d that the adjudicating authority has primarily gone by the fact of mis-declaration in the Bill of Entry as regards the number of mobile phones. However, there is virtually no evidence on record to show that such mis-declaration was in the knowledge of present appellant or he was aware of the actual quantity of the goods or the modus operandi adopted by the importer. In his statement Shri Narender....

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....nnot be concluded that Customs Broker did not exercise due diligence to ascertain correctness of the information. If the said fact only is relevant for holding against the Customer Broker, then in each and every case of mis-declaration by the importer, it can be concluded that Customs Broker did not suitably informed his clients. There has to be some evidence on record to show that either the Cust....