TaxTMI 
TaxTMI 
2024 (6) TMI 784
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....tensibly from United Arab Emirates, allegedly had originated in Pakistan but misdeclared with intent to evade the separate and higher rates of duty chargeable on goods imported therefrom and, on conclusion in the proceedings initiated thereof by notice dated 10th June 2022 in order [ order-in- original no. CAO no.52/CAC/PCC(G)/SJ/CBS-Adj dated 18th November 2022 ] of Principal Commissioner of Customs (General), had had their license revoked along with forfeiture of security deposit under regulation 14 besides being imposed with penalty of Rs. 50,000/- under regulation 18 of Customs Broker Licensing Regulations, 2018. 2. The appellant, initially a sole proprietorship that, by the time of proceedings having been initiated, was converted into....
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....iness thereof to law or facts. Such occurrence is not on record and there is also no such averment in statements of the importer. This charge against the appellant herein is not backed with evidence of any information imparted to the client, let alone of any incorrectness thereto, owing to which the finding on this count is not tenable. 4. The second charge against the appellant herein is attributed to failure in responsibility to verify correctness of details, such as 'import-export code (IEC)', 'goods and service tax identification number (GSTIN)', identity of client and that business of the client was operated at the declared address, by using reliable, independent and authentic sources for ascertainment. It is on record that an employe....
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....thority or by the licensing authority. Furthermore, there is no record available to indicate that, at the relevant time, it was the customs broker who was the subject of an enquiry against them which, considering that regulation 10(q) of Customs Broker Licensing Regulations, 2018 stipulates cooperation and joining for investigation in the event of an enquiry against them or their employees, precludes the inclusion of this charge. It was incumbent upon the licensing authority initially, as well as the enquiry authority subsequently, to examine the summons issued for ascertainment of the subject of investigation before preferring, or offering conclusions on, such charge. In the absence of such examination and also the justification furnished ....
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....ment of every person only with prior approval of the Deputy Commissioner/Assistant Commissioner of Customs; to the extent that assisting staff are to be used for verifying antecedents and for identifying the declared address such prior approval is a veritable necessity. As far as actual processing of the bills which falls within the purview of 'F/G' card holders is concerned, there is no allegation that persons other than 'card holders' handled such work. 7. Consequently, the only allegation insofar as employment of staff is concerned is limited to the use of persons other than those approved by the Deputy Commissioner/Assistant Commissioner of Customs for undertaking antecedent and identity verification. It is already on record that neith....