2026 (4) TMI 1604

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....ri Akhil Krishan Maggu & Ms. Oshin Magu, both Advocates For the Revenue : Shri T. Suleman, Authorized Representative ORDER PER : RAJEEV TANDON:- The appellant, a G-Card Holder, aggrieved with the Order-in-Original No.01/TECH/CBLR/2024 dated 15.07.2024 has filed the impugned appeal, assailing the same. The impugned order has revoked the G-Card of the appellant besides imposing a penalty....

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.... alleged to have been given under any influence, threat, coercion etc. 3. While Regulation 10(d), 10(e), 10(i), 10(n) and 10(q) of the CBLR, 2018 as invoked in the proceedings by the authorities lay out the obligations cast upon the Customs Broker, we find that the impugned shipments under reference are not aided and assisted by a Customs Broker and were reportedly filed on self basis, may be a....

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....pugned order. We however note that Regulation 18 thereof reads as under : 18. Penalty (1) The Principal Commissioner or Commissioner of Customs may impose penalty not exceeding fifty thousand rupees on a Customs Broker or F-card holder who contravenes any provisions of these regulations or who fails to comply with any provision of these regulations. (2) The Deputy Commis....

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....doubtedly is silent on this aspect of the matter. Since the appellant was issued notice in terms of Regulation 17 of the CBLR, we find that sub-regulation 9 of Regulation 17 proviso empowers the Deputy Commissioner or the Assistant Commissioner to debar the G-Card holder from transacting business for a period of six months from the date of the order. Regulation 18 ibid lays down the upper cap of R....