2022 (8) TMI 74

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....padhyay, Ld.Advocate for the Appellant and Shri M.P.Toppo, Ld.Authorized Representative for the Respondent and have perused the documents placed on record before us. 3. A perusal of the Order-in-Original reveals that a prohibition order was received from Asstt. Commissioner of Customs, West Bengal, as to the investigation that was initiated into fake exports for the claim of drawback by a number of exporters; that some of the exporters had reported to have made fake exports of various consignments to Bangladesh through Petrapol Land Customs Station and thereby availed drawback; that the said exporters had not furnished Bank Realization Certificates confirming realization of export proceeds; that it was the Appellant who was appointed as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....agrave;-vis the goods, only after completion of all the formalities was the export manifest generated, which implied that the goods in question had physically crossed the border. 5. In the impugned order the Principal Commissioner of Customs has referred to the Inquiry Report which was submitted on 26.08.2019 and the Appellant's submission and concluded that the findings of the Inquiry Officer that the Appellant had violated the Regulation 10(d) and 10(e) of CBLR, 2018 was correct and thereafter has ordered the revocation of Customs Broker Licence along with the order as to the forfeiture of full amount of the Security Deposit furnished by the Customs Broker as per Regulation 18 of CBLR, 2013. 6. Regulation 10(d) talks of advice by a ....