2024 (1) TMI 1090

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.... Shri S. Ganesh Aravindh, Advocate for the Respondent ORDER This is a Departmental Appeal filed against the Order-in-Original No. 25905/2014 dated 23.05.2014 passed by the Commissioner of Customs, Custom House, Chennai and the Department is aggrieved by the above said order wherein the Commissioner has dropped the proceedings initiated for revocation of suspension of the Licence of the Customs B....

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....sh Aravindh, Ld. Advocate, defended the respondent-Customs Broker. He would also contend that the Customs Broker-respondent, in response to the said Show Cause Notice, did file a very detailed reply denying inter alia any failure on its part to comply with the requirements of the Customs Brokers Licensing Regulations (CBLR), the alleged wrong classification was never as per the advice of the respo....

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....v. Commissioner of Customs, Chennai-IV [Final Order Nos. 42306 to 42309 of 2018 dated 03.08.2018 in Customs Appeal No. 40736 of 2016 & ors.=2018 (9) TMI 1734 - CESTAT, Chennai] in support. 4. We have heard the rival contentions and perused the documents placed on record. We find that the only issue to be decided by us is: whether the impugned order is sustainable in law? 5.1 The Show Cause Notic....

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....s given in the import invoice. The above observation is of utmost relevance since the import invoice is issued by the vendor / foreign supplier to the importer. Further, the Commissioner has also accepted the pleading of the respondent-Customs Broker that the classification under CTH 8518 was made as per the directions of the importer, which fact stood duly supported by the Show Cause Notice issue....