TaxTMI 
TaxTMI 
2024 (12) TMI 366
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....roceedings under Customs Brokers Licensing Regulations, 2018. 2. Briefly, the appellant had filed bills of entry no. 4963255/07.08.2021 and no. 5466407/16.09.2021 for M/s Firoza Movie International Enterprises, who, having procured 'blank cartridges 9mm Kaiser' that they informed as also to be 'air gun pellet dummy', sought clearance thereof in line with similar imports that had been permitted in April and June of the same year through another customs broker. 3. It would appear that the first of the imports was cleared after examination while the second, upon being sent for forensic test and found to be 'blank cartridges' which are restricted for imports, was, along with the other, subjected to proceedings under Customs Act, 1962 by issue....
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....ght Services Pvt Ltd v. Principal Commissioner of Customs, Hyderabad [2019 (368) ELT 41 (Telangana)] and on the decision of the Hon'ble High Court of Delhi in Basudev Garg v. Commissioner of Customs [2013 (294) ELT 353 (Del.)] and drew attention to the decision of the Tribunal in AB Paul & Company v. Principal Commissioner of Customs (General) in order [ final order no. A/85907/2023 dated 2nd June 2023 ] disposing of appeal [ customs appeal no. 86451 of 2022 ] challenging order [ order-in-original no. 11/CAC/PCC(G)/SJ/SBS Adj. dated 13th May 2022 ] of Principal Commissioner of Customs (General), Mumbai. It was further submitted that the time-lines prescribed in regulation 17 of Customs Brokers Licensing Regulations, 2018 had....
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....0(e) of Customs Brokers Licensing Regulations, 2018, requiring customs broker to exercise due diligence in ascertaining correctness of any information which is imparted to the client, was concerned, Learned Counsel submitted that the licensing authority had relied on the statement of the importer without subjecting the contents thereof to the prescription of section 138B Customs Act, 1962. Furthermore, it was contended that the importer had not been offered for cross-examination at any stage of the proceedings. He further submitted that, on the factual matrix of the charges, there was nothing on record to suggest that the client had required any information that was incorrectly responded to. He contended that, on the contrary, the client he....
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....ffence report of May 2022 and the final determination of proceedings on 9th January 2024, which has outstripped prescriptions set out in regulation 17 of Customs Brokers Licensing Regulations, 2018, was, though brought before the licensing authority, discarded by drawing upon the decision of the Hon'ble High Court of Bombay in Principal Commissioner of Customs (General), Mumbai v. Unison Clearing P Ltd [2018 (361) ELT 321 (Bom). The licensing authority attempted to justify the delay on the ground of transfer of officers having impeded conclusion of enquiry within the prescribed period. 13. The licensing authority is entrusted with responsibility, including of all aspects of statutory and administrative roles, by assumption of office an....
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....escriptions. In re AB Paul & Company, the Tribunal has held '14. Though the said decision has categorically held that time-lines in the Regulations are to be deemed as 'directory', the context is not without significance. It was held that setting aside of revocation, at the appellate level, by resort to ascertainment of conformity with time-lines, would defeat the intent of Regulations that is substantively elaborate in enacting framework for supervisory oversight of customs brokers. Nonetheless, the Hon'ble High Court of Bombay also noted that, without justification for delay in completion of proceedings demonstrated by findings on the contributory negligence of the notice-broker, the licencing authority is not permitted to take shelter ....