TaxTMI 
TaxTMI 
2026 (8) TMI 610
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....of the Regulation 10(d) and 10(e) of the Customs Broker Licensing Regulation, 2018 [CBLR, 2018] The impugned orders dated 21.02.2024 and 28.02.2025 imposed the punishment of revocation of licence, forfeiture of security deposit and imposition of penalty of Rs.50,000. 2. The appellant, a Customs Broker had filed bill of entry No.2124869 dated 02.12.2020 for M/s. Sym Company [Importer] for clearance of goods described as "Boiled Beetle Nuts" declaring the assessable value of Rs.44,42,432/- and classified the goods under CTH 21069030 (Beetle Nut Product) known as "Supari". The present show cause notice and the impugned orders have been passed on the basis of the earlier show cause notice dated 30.12.2022 resulting in the order-in-original d....
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....Centax 334 (Tri.-Del.)] (3) Commissioner of Customs (Airport and General), New Delhi Vs. Global Links [(2025) 20 Centax 53 (Delhi)] (4) Kunal Travels (Cargo) Vs. CC (I & G), IGI Airport, New Delhi [2017 (354) ELT 447 (Del.)] 5. Learned Counsel has also placed on record the order passed in their own case M/s. Entire Logistics Vs. Commissioner of Customs (Airport & General), New Delhi [Final Order No.58115/2024 dated 28.02.2024] relating to the show cause notice and the order-in-original being passed in similar circumstances, which has been set aside by the Tribunal. The said order has been affirmed by the High Court of Delhi [CUSAA 55/2025 & CM APPL.16510/2025 dated 12.03.2026] rejecting the appeal filed by the Departmen....
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....d on for initiating action against the respondent was for the purpose of the initiation of action under the Customs Act, 1962 wherein the show cause notice pertains to the penalty being imposed under Section 112(a), 112(b), 114AA and 117 of the Customs Act, 1962. 11. As far as the said material is concerned, the least that was expected of the appellant was to specify in the show cause notice, as to how the said material comes within the ambit and satisfaction of the opinion to be formed for the purpose of prima facie recording violation of the regulations 10(a), 10(d), 10(e) and 10(n). However, the respondent was not provided with any specific allegations explaining the mode or manner in which the alleged violations are attributabl....
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....event, no material in that regard was placed on record. The show-cause notice is the foundation on which the Department has to build up its case. If the allegations in the show-cause notice are not specific and are on the contrary vague, lack details and/or unintelligible that is sufficient to hold that the noticee was not given proper opportunity to meet the allegations indicated in the show-cause notice. In the instant case, what the appellant has tried to highlight is the alleged connection between the various concerns. That is not sufficient to proceed against the respondents unless it is shown that they were parties to the arrangements, if any. As no sufficient material much less any material has been placed on record to substantiate t....
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....otice to the Commissioner of Customs (Airport & General), New Custom House, New Delhi. Regulation 10(d): advise his client to comply with the provisions of the Act, other allied Acts and the rules and regulations thereof, and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; Regulation 10(e): a Customs Broker shall exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; Regulation 10(n): verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN), identity of his client ....