TaxTMI 
TaxTMI 
2019 (1) TMI 1448
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a holder of CHA license No. R-50/DEL/CUS/2012, issued by the Ld. Commissioner of Customs (I&G), New Delhi. An Order-in-Original No. DLI/CUSTOM/PRE/MKV/PR.COMMR/10/2017 dated 28/04/2017 passed by the Ld. Principal Commissioner by the Ld. Commissioner of Customs [General], New Customs House, Near 161 Airport, New Delhi. As per said OIO dated 28/04/2017, a specific information was received by Directorate General of Investigation (hereinafter referred to as 'DRI'), Delhi Zonal Unit that illegally imported/smuggled "Sony Bravia" LED TVS were being stored secretly at Karol Bagh, Delhi, Managed and controlled by on Shri Bhimendra Kumar Goyal. Search was conducted at the premises on 15/10/2014, wherein 120 pieces of LED TVs were found & seized. In....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Custom Broker licensing Regulations, 2013. Therefore, a show cause notice dated 23/08/2017 was issued to appellant asking him as to why the Custom Broker license No. R-50/DEL/CUS/2012 be not revoked & security submitted should not be forfeited & further penalty should not be imposed. The appellant submitted the reply, denying all allegations levelled in the show cause notice and prayed to drop the proceedings. The Ld. Inquiry officers submitted the inquiry report dated 16/11/2017 and held that charges levelled in the show cause notice has been proved. The appellant filed written submissions to the Ld. Commissioner pointing out various infirmities in the inquiry report. The Ld. Commissioner, after considering the written submissions of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eedings, that they have obtained proper documents to satisfy the credibility of the client/importer as required under the CBLR and instructions/ notifications issued there under. Even in the case of Mr. Goyal, who is alleged to be the kingpin behind several importers, under alleged misdeclaration, Revenue has not pointed out the particulars of any bills of entry involved. Further in fact there is no offence report against the appellant and the proceedings/SCN is only based on the Order-in-Original dated 28th April, 2017, passed by the Principal Commissioner of Customs, Preventive, New Delhi on several persons including the said Mr. B.K. Goyal, the alleged kingpin, and Penalty was also imposed on the appellant CHA firm and it's Director Shri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gs of the impugned order & submitted as follows:- a. Further urges that Shri Daulat Ram, Director of the appellant, admitted to have cleared the goods for some of the firms namely TEL Communication, Star Enterprises, M/s EDIOS International and M/s Shaligun International and submitted photocopies of IEC, etc. However, he did not submit any documents in respect of Star Enterprises which was later found to be fictitious during the investigation. Further the said Director stated in his statement that he was aware that the goods have been imported on behalf of firms/ name lender, by Shri B.K. Goyal only. That Regulation 11(n) of the CBLR, requires a CHA to verify genuiness as per the KYC norms of importer/exporter, like identity of the clien....