TaxTMI 
TaxTMI 
TaxTMI 
2018 (1) TMI 960
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....wa 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 brokers at other ports including the various por....
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....ellant'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 vide which he has dropped the proceedings for r....
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....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 contravention are not serious and grave enough for re....