2024 (1) TMI 1090

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....pped the proceedings initiated for revocation of suspension of the Licence of the Customs Broker-respondent. 2. Shri R. Rajaraman, Ld. Assistant Commissioner arguing for the appellant-Revenue, relied upon the grounds-of-appeal and also contended that there was a clear wrong classification by the importer and the respondent-Customs Broker failed in its duty to advise the importer / their clients to appropriately classify the imported goods, for which reason the Show Cause Notice dated 20.09.2013 was issued to the respondent-Customs Broker proposing to revoke their Licence apart from forfeiting the security deposit made by them. He would take us through the various allegations made in the Show Cause Notice as well and hence, it is his case....

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....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 Notice issued by the Commissioner appointed the Assistant Commissioner of Customs, Custom House, Chennai as the Inquiry Officer, to conduct inquiry under Regulation 20 of the CBLR, 2013. It is a fact borne on the record that the said Inquiry Officer had reported, after examining the records, "that the Customs Broker had not on his own classified the goods under Heading 8518. They had classified the goods as per the prevalent practice and as per the directions of the importer." The above report was a....