2017 (11) TMI 46

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....ngs were initiated against the appellant for revocation of their licence with reference to importation of mobile phones through various bills of entries in April, 2012. Proceedings were also initiated against the importers as well as the appellant under the provisions of Customs Act through issue of show cause notice dated 20.05.2003 by DRI, New Delhi. The appellant, as customs broker, was sought to be proceeded against for imposition of penalty for their role in the import of the said impugned goods in violation of various provisions of Customs Act. The proceedings under Customs Act concluded by the Original Order dated 18.05.2016 issued by the Addl. Commissioner of Customs (Import), Air Cargo, New Delhi. Thereafter, proceedings were initi....

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....judication of the customs offence case. Ld. Counsel submitted that the same is erroneous and contrary to the findings of the Tribunal as well as High Courts. 3. Ld. AR for the Department submitted that the details of offence, as discussed in the original order in the customs proceedings, was intimated to the Licensing Authority and thereafter within the stipulated time of 90 days. Accordingly, present proceedings under CBLR has been initiated. He reiterated that there is no infirmity in the present proceedings. 4. We have heard both the sides and perused the appeal records. 5. In para-30.3 of the impugned order, the statements of the appellant regarding the date of receipt of offence report was discussed by the Original Authority. ....