2024 (8) TMI 1521

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d directing forfeiture of the security deposit and also imposing penalty of Rs. 50,000/- has been assailed in this appeal that has been filed by M/s. Primus Logistics Pvt Ltd, New Delhi the Appellant. 2. This order dated 29.01.2024 seeks to adjudicate the show cause notice dated 09.08.2023 that was issued to the appellant. The first paragraph of the show cause notice gives particulars of the appellant. The second paragraph of the show cause notice refers to a letter dated 22.05.2023 sent by the Deputy Commissioner of Customs, Customs Broker Section, New Customs House, Mumbai regarding proposal to take action against the appellant since the Parent Commissionerate of the appellant is at Delhi. It also refers to a letter dated 19.04.2023 th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; Regulation 10(n): verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN), identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information;". 5. Paragraph 5 of the show cause notice then proceeds to state that from the above it appears that the appellant is found to be contravening the provisions of regulations 10(a), 10(d), 10(e) and 10(n) of the Customs Brokers Licensing Regulations 2018 the 2018 Regulations for the reasons narrated in the pr....