2025 (11) TMI 390

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....e case of M/s. OPMS Clearing and Forwarding Agencies Pvt. Ltd. (hereinafter referred to as the 'Respondent'). 2. The Respondent was issued the Customs Broker Licence No. R-288/CHA by Chennai Customs Commissionerate and the licence was said to be valid up-to 14.03.2025. 3. Briefly stated the facts obtaining in this appeal are that based on intelligence received from the Directorate of Revenue Intelligence that multifunctional audio systems were being cleared by undervaluing the goods, mis-declaring them as Computer Peripherals, mis-classifying them under CTH heading 8518 through suppression of facts about the information/features available in the system and without resorting to Retail Sale Price (RSP) based assessment for paying Counte....

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....res such as USB Player, SD slot, FM radio and remote control. The live consignments were found to be multifunction speakers having multiple functions namely sound reproducing and radio reception apparatus and therefore, the live consignments were required to be assessed on the basis of their RSP. The declared value was also found to be liable for rejection on account of the fact that the importer has not declared the features as available on the imported speakers like USB Port, SD Slot, FM radio, etc., and there were contemporaneous imports of similar goods at a higher value than the value declared in the live bills of entry. 6. The Customs Broker Licence No. R-288/CHA of the Respondent was suspended vide order dated 04.05.2017 for alleg....

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....tted further that the Adjudicating Authority having recorded in his finding that the Respondent had violated the provisions laid down under CBLR by lending its licence, had not obtained any authorization and not verified the correctness of the importer, has not recorded any valid reason for revoking the suspension of the Customs Broker. 10. The Respondent neither appeared in-person nor was represented by any Advocate or Consultant. 11. We have examined the records of the case including the appeal papers. 12. The only issue that is for determination in this appeal is whether revocation of the Customs Broker Licence is justified in the facts of this case? 13. The case of the Appellant is that the adjudicating authority has not spe....

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.....05.2017, having been passed without consideration of the said facts, deserves to be revoked, as the same is unjustifiable and contrary to, settled judicial pronouncements. According to the SCN received from SIIB, Chennai, it is clear that CB has violated provisions which are laid down under CBLR, 2013. The Customs Broker has clearly lent its licence to Shri Govindasamy of M/s. Pranav Exim, which is not a CB, for providing the Customs Broker services on behalf of them which was confirmed by Shri Sasikumar of M/s. OPMS Clearing and Forwarding Agencies Pvt. Ltd. Also the Customs Broker has not obtained any authorization and not verified the correctness of the importer. However, the evidences on record require further inquiry....