TaxTMI 
TaxTMI 
2024 (6) TMI 1120
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....Shri P. R. Chowdhury , Consultant for the Appellant Shri Tariq Suleman , Authorized Representative for the Revenue ORDER Per : RAJEEV TANDON : The appellant is a customs broker and has filed the present appeal assailing the order-in-original passed by the Ld. Commissioner of Customs, (Airport & Admin), Kolkata dtd 21/6/18 imposing a penalty of Rs.50,000 on the appellant in terms of regulati....
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....issioner of Customs, General New Custom House, Mumbai under Regulation 20(1) off the CBLR, 2013 asking them as to why the Custom Broker license issued to them, should not be revoked and their security deposit not ordered to be forfeited under the provisions of regulation 18 of CBLR, 2013. 3. After following the due process, the adjudicating authority referred to above vide adjudication order date....
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.... and IEC code of the importer was found genuine and it appears that the CB has tried to verify this (though it was not done with due diligence as expected) by sending his employee to the office of the importer." 4. It is placed on record by the appellant that the CESTAT Mumbai vide Order No.A/86472/2018 dated 23.05.2018 revoked the Prohibition No.48/2017-18 dated 10.11.2017 interalia stating : ....
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....ner that the customs broker had requested for second appraisement of the subject bills of entry by way of examination of the goods. While the department choose to enhance the value of the imported goods, no change to the classification of the goods under import was carried out. Under the circumstances, it is most improper to allude any misdemeanor on the part of the customs, broker or to hold them....