2025 (2) TMI 885

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....iture of security deposit thereon, and imposition of penalty of Rs. 50,000 under regulation 18 of Customs Brokers Licensing Regulations, 2018 on the finding of Principal Commissioner of Customs (General) Mumbai Zone - I in order [order-in-original CAO no.10/CAC/PCC(G)/SJ/CBS-Adj dated 21st May 2024] that the appellant herein had breached regulation 10(k) of Customs Brokers Licensing Regulations, 2018. 2. The proceedings were initiated on the imputation that the appellant had filed two bills of entry - one filed in advance as 3368697/31.03.2021 and other as 3465683/07.04.2021 - for the same set of goods. It is also on record that both had been filed under claim for preferential rate of duty under the India-Japan Comprehensive Economic Par....

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....intain up to date records such as bill of entry, shipping bill, transhipment application, etc., all correspondence, other papers relating to his business as Customs Broker and accounts including financial transactions in an orderly and itemised manner as may be specified by the Principal Commissioner of Customs or Commissioner of Customs or the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, 5. The licensing authority has held that the plea of the importer of the strain caused by the pandemic in 2021 as cause of this confusion was inadmissible and discarded the plea that there was no deliberate attempt to misuse the facility of advance filing of bill of entry but instead held that '9.3.1 ....