2018 (9) TMI 934

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....ant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar The dispute in this appeal concerns imposition of penalty of Rs. 50,000/- under Regulations 18 & 20 (7) of the Customs Brokers Licensing Regulations, 2013 (hereinafter referred to as CBLR 2013) by the competent authority in the impugned order No.59841/2017 dt.21.11.2017 on the appellants M/s.Carewell Sh....

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....physical verification required by the customs broker. He submits that the Tribunal decision has been affirmed by the Hon'ble High Court of Delhi as reported in 2017 (348) ELT 625 (Del.). iii) Ld. Advocate also relies upon the ratio of certain other decisions which were though rendered under the CHALR 2004, however will still have reliance on the issue at hand, namely Kunal Travels (Cargo) Vs CC (....

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....had verified the KYC norms at the time of first customs clearance of the concerned importers. It is also seen that there is no allegation that the customs broker was aware of the import of "Whey Protein" in a concealed manner. The only infraction found against the customs broker is that they have not verified the KYC norms as per the Regulation 11 (n) ibid. 6. Be that as it may, case law of HIM L....