2026 (1) TMI 1096

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....a fine of Rs. 50,000/- on the Appellant under Regulation 18 read with Regulations 20 of the Customs Brokers Licensing Regulations, 2013. 2. The scope of the Appeal lies on a very narrow compass. The issue raised is the legality of penalty imposed on the Appellant. 3. Heard Shri S. Murugappan, Ld. Advocate for the Appellant and Shri N. Satyanarayana, Ld. Assistant Commissioner for the Respondent; we have also carefully perused the documents placed on record before us. 4. Relevant facts in brief, are that M/s. Nanda International filed Bills of Entry Nos. 3797099 dated 27.11.2015 and 3674617 dated 22.12.2015 in Krishnapatnam Customs House on behalf of the importers M/s. Rupesh Xerox and M/s. Supreme Trading respectively. When the imp....

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....the issuance of a SCN dated 14.03.2016, proposing inter alia to revoke the Appellant's license and to reply before the Inquiry Officer. It appears that the Appellant filed reply to the SCN before the Inquiry Officer and also attended the personal hearing before the said Authority and the Inquiry Officer after considering the case of the Appellant as presented in the reply as well as upon hearing, however, found in his inquiry dated 03.06.2016, in a nut-shell, that the Appellant did not violate the Regulations as alleged in the SCN. Unsatisfied with the inquiry report, the Commissioner decided to re-examine the issue himself, afresh and vide Order-in-Original dated 16.08.2016 levied the penalty as indicated above. While taking upon himself t....

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....heard both the sides and examined the appeal records. We find that out of 4 charges levelled against the appellant the original authority agreed with the enquiry report on first two charges and held the appellant has not violated any provisions as alleged. The present appeal deals with only the revocation of licence on the view of the original authority in disagreement with the enquiry report regarding the 3rd and 4th charge. These two allegations are relating to the provisions of Regulation 11(d) and 11(e) of CBLR, 2013. They deal with advice to the client to comply with the provisions of Customs Act and exercise of due diligence to ascertain the correctness of any information with reference to work relating to clearance of cargo. The enqu....