TaxTMI 
TaxTMI 
2019 (4) TMI 398
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....haudhary and Ms. Suhani Mathur, Advocates, for the Respondent. ORDER On 25-7-2018 the following question of law was framed for consideration in this appeal :- 2. "Did the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) fall into error in holding that the appellant violated the Regulations 18 and 20 of Customs Broker Licensing Regulations, 2013 and in upholdin....
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....o was recorded in which he stated that the Bill of Entry was filed on behalf of M/s. Shiva Enterprises i.e. the importer and that he had an understanding with one Mr. Prakash, who used to introduce clients to him. This resulted in the show cause notice dated 20-1-2017 under the Customs Broker Licensing Regulations, 2013. The resultant order of 11-7-2017 by the Commissioner imposed penalty of revoc....
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....i.e. benami owner) was one Mr. Vinod. 4. The Court is of the opinion that there is some merits as far as the appellant's argument is concerned. In this case the Customs Authorities have not held that any clandestine material was brought or that the goods were misdeclared or the contraband was the subject matter of the Bill of Entry in question. The role of the appellant was merely one of a f....