2024 (4) TMI 244

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....oms Appeal No. 77556 of 2018 Customs Appeal No. 77667 of 2018 - FINAL ORDER NOs. 75632-75633 / 2024<br>Customs<br>HON'BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) And HON'BLE SHRI RAJEEV TANDON, MEMBER (TECHNICAL) Shri B.N. Pal, Advocate for the Appellant Shri Ashwini Kr. Choudhary, Authorized Representative for the Respondent ORDER Order : [ PER SHRI ASHOK JINDAL ] Both the appellants ....

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....re, proceedings were initiated against the importer as well as the appellants; the appellant viz. Shri Pallab Mitra is the employee of the appellant M/s. Banerjee Shipping Agency, who had undertaken the job of clearance of the said goods, being the CHA. 3. It was alleged against the appellants that they have not checked the antecedents of the importer or Shri Ravinder Singh before undertaking t....

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....ms Broker. In the facts and circumstances, it is contended that the allegation that the appellants had not checked the antecedents of the importer and/or its employee is not sustainable; for the said allegation, proceedings are required to be initiated under the Customs Brokers Licensing Regulations and therefore, the impugned order imposing penalty on the appellants is required to be set aside. ....

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.... the allegation with regard to checking of the antecedents of the importer or its representative, proceedings are warranted under the Customs Brokers Licensing Regulations, which proceedings against the appellant have already been dropped. 8. In these circumstances, no penalty is imposable on the appellants as held by this Tribunal in the case of Chandan Chatterjee v. Commissioner of Customs (P....