TaxTMI 
TaxTMI 
2020 (4) TMI 80
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....h regulation 17, of Customs Brokers Licensing Regulations, 2018 in order No.57/MK/POLICY/2019 dated 28th April, 2019 of Commissioner of Customs (Airport and General), New Delhi. 2. The appellant was proceeded against pursuant to filing of bill of entry no.786104/13.12.16 on behalf of M/s Star Enterprises for the import of 'cosmetics', 'electronic goods' and 'measuring tapes' which, upon examination on 6thMarch, 2017 in the presence of representatives of intellectual property rights owners, was found to be spurious; 'cosmetics' also required clearance from the Assistant Drug Controller for import, the branded goods required clearance from the representatives of intellectual property rights owners. and 'measuring tapes' required prior ....
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....e the deadline specified in regulation 20 of Customs Broker Licensing Regulations, 2018. It is also contended by him that the alleged deviation from obligation, as recorded in the findings of the Inquiry Authority and affirmed by the Commissioner of Customs, was not consistent with the enumeration in the relevant regulation. Our attention was also drawn to instruction no. 450/11-2011-CUS-IV dated 25thFebruary 2011 of the Central Board of Excise & Customs which, while taking note of goods being cleared without obtaining approval of the Drugs Controller and directing strict compliance, makes it apparent that 'out of charge' of such goods should be withheld pending receipt of such approval. 4. Learned Authorised Representative submits that, a....
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....toms brokers. The Regulation pertaining to rendering of proper advise has been wrongly held to have been breached as the Inquiry Report, along with various evidences, point out that such advise was indeed furnished to the importers; the non-compliance with such advise on the part of the importer did not, of itself, suffice for the customs broker to desist from acting for the importer. Furthermore, the furnishing of documents, viz., clearance from brand owners, registration with legal metrology authorities and approval of the Drug Controller, are only required at the time of clearance of the goods. It is not prescribed in any part of the statute, or regulations framed there-under, that these documents were required to be filed along with the....
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.... days from the date of receipt of offence report. The order confirming suspension dated 12-6-2017 would therefore become ineffective and infructuous.' is germane to the present dispute. 10. As submitted by Learned Consultant, the starting point for revocation proceedings, under the Customs Broker Licensing Regulations, 2018, is the receipt of offence report intended to bring breaches to the knowledge of the licensing authority. We see from the records that, as early as 6thApril 2017, the Tughlakabad Inland Container Depot Commissionerate had drawn the attention of Commissioner of Customs (Airport & General), Delhi to the suspect import. It would appear from the letter dated 24th April, 2018 of the latter to the former that repeated reminde....