TaxTMI 
TaxTMI 
2019 (12) TMI 1073
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.... that the said M/s. Lakshmi Traders were attempting to smuggle some expensive chemical, by concealing the same in sodium sulphate bags and mis-declaring the same as sodium sulphate with an intention to evade customs duty and possible anti dumping duty, the officers of the Custom Headquarters Preventive (CIU), intercepted the Container No.HLXU-2255933 on 29.04.2004, and verified the cargo contained therein. CHA has not fulfilled the requirement of CHALR and violated the provisions of Regulation 13(a) and 13(d) of CHALR 2004 on the following grounds: (1) Regulation 13(a) of CHALR 2004 inasmuch as the CHA has not taken precaution to check whether the outstation importer existed and had also not obtained an authorization from Shanmugathai, the proprietrix of M/s. Lakshmi Traders. (2) Regulation 13(d) of CHALR 2004 inasmuch as they failed to advise his client to comply with the provisions of the Customs Act (regarding mis-declaration of the content of goods and suppression of real invoices) and also failed to bring the said non-compliance thereof to the notice of the department. The Commissioner of Customs, Bengaluru issued a show-cause notice to the respondent on 1....
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....ity shall, in any proceeding under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires. (2) The adjudicating authority may, if sufficient cause is shown at any stage of proceeding referred to in subsection (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing: PROVIDED that no such adjournment shall be granted more than three times to a party during the proceeding. 129-A. Appeals to the Appellate Tribunal: (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) a decision or order passed by the [Principal Commissioner of Customs or Commissioner of Customs] as an adjudicating authority. (b) an order passed by the [Commissioner (Appeals)] under section 128A; (c) an order passed by the Board or the [Appellate Commissioner of Customs] under section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the [Principal Commissioner of Customs or Commissioner of Custo....
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....Provided that the imposition of penalty or any action taken under these regulations shall be without prejudice to the action that may be taken against the Customs Broker or his employee under the provisions of the Customs Act, 1962 (52 of 1962) or any other law for the time being in force. Regulation 19: Suspension of licence - (1) Notwithstanding anything contained in regulation 18, the Commissioner of Customs may, in appropriate cases where immediate action is necessary, suspend the licence of a Customs Broker where an enquiry against such agent is pending or contemplated. (2) Where a licence is suspended under sub-regulation (1), the Commissioner of Customs shall, within fifteen days from the date of such suspension, give an opportunity of hearing to the Customs Broker whose licence is suspended and may pass such order as he deems fit either revoking the suspension or continuing it, as the case may be, within fifteen days from the date of hearing granted to the Customs Broker: Provided that in case the Commissioner of Customs passes an order for continuing the suspension, the further procedure thereafter shall be as provided in regulation 20. ....
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....of Customs or Assistant Commissioner of Customs, as the case may be, and shall require the Customs Broker to submit, within specified period not being less than thirty days, any representation that he may wish to make against the said report. (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the licence of the Customs Broker or imposing penalty not exceeding the amount mentioned in regulation 22 within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5): Provided that no order for revoking the license shall be passed unless an opportunity is given to the Customs Broker to be heard in person by the Commissioner of Customs. Regulation 21: Appeal by Customs Broker. - A Customs Broker, who is aggrieved by any order passed by the Commissioner of Customs under these regulations, may prefer an appeal under section 129A of the Act to the Customs. Central Excise and....