2018 (4) TMI 1790

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....n Damodhar, Member (T) Shri G. Derrick Sam, Advocate, for the Appellant. Shri K. Veerabhadra Reddy, JC (AR), for the Respondent. ORDER After hearing both sides, we find that the issue in dispute concerns revocation of Customs Broker Licence issued to the appellants along with imposition of penalty of Rs. 50,000/- under the Customs Broker Licencing Regulations, 2013 (CBLR). 2. O....

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....ot in the prescribed format. 4. On the other hand, Ld. AR contends that the appellant has submitted the said certificates in respect of the consignments, imported, and it was their obligation to have advised their clients to comply with the provisions of the Act and they should also have brought to the notice of the Customs authorities about the discrepancy, which they have not done. Ld. A....

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....ountry or that they did not cover the goods imported. In any case, on being pointed out about the discrepancy, the importers have paid up the differential customs duty. This being the case, no fraud or connivance can be attributed to the appellants. At the most, they could be hauled up for not having advised the importers suitably even after the discrepancy was flagged to them. However, the revoca....