TaxTMI 
TaxTMI 
2019 (1) TMI 573
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....se of undeclared goods of high value concealed in declared goods by an importer vide Bill-of-Entry No. 5656910 dated 16.06.2016 which had been filed through the appellant herein. A Prohibition Order No. 32/2016 dated 15.12.2016 was issued by the Principal Commissioner of Customs (Gen.), Mumbai, against the appellant and post-prohibition hearing was offered to the appellant on 30.11.2016, after which a Show Cause Notice dated 22.02.2017 was issued proposing revocation of the Customs Broker's licence, forfeiture of the security amount deposited by them and imposition of penalty under Regulation 18 read with Regulation 20 of the Customs Brokers Licensing Regulations (CBLR), 2013. The appellants were directed to appear for personal hearing on 2....
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..... C. Ramkumar appearing on behalf of the appellant made oral and written submissions which can be broadly summarized as under : (i) Timeline of the proceedings as submitted by the Ld. Advocate is as under : Date Description of events Remarks 16.06.2016 B/E No.: 5656910 Examination completed on 19.07.2016 23.11.2016 O-in-O No. 482/2016-17/ADC/NS-V/JNCH issued taking action under Customs Act by Mumbai Customs Copy not marked to Customs Chennai 15.12.2016 Prohibition Order No. 32/2016 issued by Mumbai Customs Copy marked to Chennai Customs 22.02.2017 SCN F. No. R-311/CHA issued by Chennai Customs under CBLR, 2013 Within time limit 20(1) of CBLR, 2013 22.02.2017 Shri. AC Roy Joseph was appointed as Inquiry Officer Went on lon....
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....hority has concluded that the appellant has failed to fulfil the obligations laid down under Regulations 11(d) and 11(n) of the CBLR, 2013, however, taking note of the case laws on the issue, the adjudicating authority has not awarded the extreme punishment of revocation of licence or forfeiture of security deposit and only a small penalty of Rs. 30,000/- has been imposed. Ld. AR submits that there is no scope for any further reduction in the said penalty. 5. Heard both sides and have gone through the facts of the case. 6. The starting point of the proceedings inter alia for imposition of penalty is issue of a Notice within a period of ninety days from the date of receipt of an offence report, which requires the Customs Broker to submit w....