2022 (8) TMI 1064

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....ent of proprietor of appellant custom broker Shri Nikunj Mehta were recorded. On completion of investigation, Department proceeded, inter alia, against the appellant alleging that the appellants have failed to discharge their obligations as per Regulation 10(d), 10(e) and 10(m) of Custom Broker Regulation, 2018. The license of custom broker was suspended vide order no. 43/2020-21 dated 18.02.2021 and personal hearing was granted on 26.02.2021 and it was alleged that the custom broker was aware of manipulation by Shri Hardik Shah, Principal Commissioner Customs (General), New Custom House, Mumbai-I vide order dated 25.03.2021 has suspended the customs broker license issued to the appellants. Hence, the appellant filed this appeal. 2. Lear....

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....w cause notice within 90 days from date of receipt of the offence report; in the instant case the notice was received by the appellant after 121 days and inquiry is yet to commence even after a lapse of more than 300 days. He submits that because of the high handed action of the Commissioner around 10 employees of the appellant custom broker are suffering as the operation has come to a halt. 4. Learned Authorized Representative appearing for the Department reiterates the findings of the Order-in-Original. 5. Heard both sides and perused the records of the case. 6. On going through the records of the case, we find that in the instant case the appellant is accused of having the knowledge of the undervaluation committed by the importe....