2024 (11) TMI 1658

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....'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) For the Appellant : Shri Salil Arora, Advocate For the Department : Shri Shashi Kant Sharma, Authorised Representative JUSTICE DILIP GUPTA The order dated 12.09.2024 passed by the Commissioner of Customs (Airport & General), New Delhi [the Commissioner of Customs] revoking the Customs Broker License issued to the appellant and directing forfe....

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....duces the order dated 30.12.2023 passed by the Additional Commissioner of Customs. This paragraph runs from internal page no. 1 to internal page no. 35 of the show cause notice which is of 36 pages. 4. Paragraph 3 of the show cause notice is followed by paragraph 4 is reproduced below: "4. Whereas from the above, it appears that the CB, M/s Dehasu Logistics India Pvt. Ltd. (formerly, M....

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.... the event of an inquiry against them or their employees. 13. Engagement or employment of persons.- ................ (12) The Customs Broker shall exercise such supervision as may be necessary to ensure proper conduct of his employees in the transaction of business and he shall be held responsible for all acts or omissions of his employees during their employment." 5. Paragrap....

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....ontained in paragraph 3 of the show cause notice as to what are the allegations that can be culled out against the appellant in respect of the four alleged violations of the 2018 Regulations. 7. It was imperative for the officer issuing the show cause notice to precisely spell out the allegations pertaining to the regulations of which violation has been alleged. 8. There is, therefore, subst....