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2023 (3) TMI 808
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....nasi Mukherjee,, Adv. ...for the appellant Mr. R.N. Bandopadhyay, Adv. Mr. Vikash Singh,, Adv. ...for the respondent ORDER The Court : - This appeal filed by the revenue under Section 130 of the Customs Act is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata dated 26.7.2022 by which the appeal filed by the respondent wa....
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....the Deputy Commissioner of Customs or Assistant Commissioner of Customs as the case may be which the respondent failed to do. c) Whether the respondent failed to advise the client to comply with provisions of the Act and Rules and Regulations and failed to bring the matter of this non compliance to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, ther....
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.... from the date of submission of report by the Deputy Commissioner of the Customs or Assistant Commissioner of Customs, under Sub Section(5); We have heard learned Counsel on either side. The short question involved in the instant case was whether the Principal Commissioner of Customs was justified in revoking the Customs Brokers License granted in favour of the respondent. The Customs Dep....
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....erification by the concerned officials and the export manifest was also generated thereby implying that the goods in question has crossed the border. The Tribunal noted that in such factual scenario, the mere allegation that the respondent has not advised the exporter in an appropriate manner and he did not exercise due diligence was not established by the revenue by bringing on record the role pl....