TaxTMI 
TaxTMI 
2020 (11) TMI 589
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.... forfeiture of security deposit and further imposed a penalty of Rs. 50,000/- under Regulation 14 read with Regulation 18 of the CBLR 2018. 2. Briefly the facts of the present case are that the appellant are holders of Customs Broker Licence dt. 12/05/1999 issued by the Commissioner of Customs, Bangalore which is valid up to 24/03/2024. The appellant filed a Bill of Entry for customs clearance of import cargo viz. Aluminium Tool Case and Packaging Material of M/s. Arihant Industries through Nava Sheva port vide Bill of Entry No.3616745 dt. 12/06/2019. On suspicion, the Customs put on scan hold necessitating open examination by the Customs. While the container was in the possession of the Customs, the allegation on the appellant is th....
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....ilitate open examination by the Customs. Custodian issued the job order and the Customs Broker Executive saw the Customs examiner examining the goods on the adjacent lane and with a view to keep things ready for examination, he called one Shantaram, the designated seal cutter who on seeing the job order cut the seal. The Customs Broker Executive look for the Customs Examiner and he was not seen around, he immediately went to his chamber and informed that the seal was cut to facilitate examination and accordingly, requested him to examine the goods. The Customs Examiner informed him that he would examine the goods on the following day but directed the Customs Broker Executive to put a local seal and show the proof of it to him. The Customs B....
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....the Commissioner of Customs, Bengaluru issued show-cause notice dated 28/02/2020 to the Customs Broker-appellant under Regulation 17 of the Customs Broker (Licensing) Regulation, 2018 alleging to the effect that the Customs Broker has not advised his client, the Customs Broker has not discharged his duties with utmost speed and efficiency, the Customs Broker has cut the seal of the container without permission of the proper officer and also in the absence of proper officer, and the same was a case of misconduct by the employee of the Customs Broker. He further submitted that the show-cause notice was enquired into by the enquiry officer and he submitted his report to the Commissioner and the Commissioner after affording an opportunity to th....
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.... Ashiana Cargo Services Vs. CC (I&G) [2014 (302) E.L.T 161 (Del.)] f. A.M. Ahamed & Co. Vs. CC (Imports), Chennai [2014 (309) E.L.T 433 (Mad)] 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record and the decisions cited supra, we find that the only allegation against the appellants is that their Executive has broken the seal without proper authorization and thereby have violated the Regulation 10(d) and Regulation 13(12) of CBLR 2018. The defense of the appellant from the very beginning is that they have submitted the explanation to the Assistant Commissioner of Import, SIIB, Nhava Sheva a....