2018 (11) TMI 580

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....kkarwar, Member (Technical) Shri Abhishek Srivastava (Advocate) for Appellant(s) Shri Mohd Altaf (Asstt. Commr.) AR for Respondent(s) ORDER Per: Anil G. Shakkarwar Above stated three appeals are being taken together for decision since they are arising out of a common impugned Order-in-Original No. 08/CUS/COMMR/NOIDA/2015 dated20.08.2015 passed by Commissioner of Customs, Noida. 2....

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....ree appellants were associated with filing of said Bill of Entry and completing other formalities related to assessment and clearance of goods covered by said Bill of Entry at ICD, Dadri. After completion of Customs Formalities the goods were cleared from ICD, Dadri. After the goods were out of the control of Customs and had travelled some distance they were intercepted by Customs Authorities and ....

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....the said show cause notice was adjudicated through impugner Order-in-Original wherein the findings in respect of present appellants are recorded in Para 4.5 to 4.10. The Original Authority has held that the appellants failed in discharging their duties as Customs House Agent. Therefore, all the three appellants were imposed with penalty of Rs. 2 lakhs each under the provisions of Section 112 of Cu....

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....as requirement of Customs Brokers Licensing Regulations, 2013. We have carefully gone through the said Regulations, 2013. We note that the obligations of Customs Broker are provided in Regulation 11. On going through the said obligations we find that the Customs Brokers are temporarily engaged by the companies or firms for assisting them in processing of documents and assessments of goods for clea....