2018 (1) TMI 960

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.... Respondent ORDER Per: Archana Wadhwa The challenge in the present appeal is to imposition of penalty of Rs. 50,000/- imposed upon the appellant, who is a CHA, in terms of Regulation 22 of Customs Broker Regulations 2013. 2. As per the facts on record the appellant is customs broker, holding customs broker license working at Kanpur. He was also having a permission to act as customs bro....

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....impugned order requiring prohibition of the appellant's licence. Accordingly, the order of prohibition against the present broker was set aside. The said order of the Tribunal was appealed against by the Revenue before the Hon'ble Bombay High Court, who directed the authorities to expedite proceedings as regards their revocation of the license. Hence the present impugned order by the Commissioner ....

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.... observing as under:- "Now, on the basis of above it is observed that the impugned goods were later on found as per norms of the FSSAI and NOCs were issued by the FSSAI; that there is no evidence that the CB was actively involved or was aware of improper action of his employee; and that no revenue implication is proved. Under the circumstances, I am of the opinion that circumstances leading to ....