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2021 (8) TMI 241 - CESTAT CHENNAIRevocation of Customs Broker Licence - forfeiture of security deposit - levy of penalty - import of consignment of “old and used parts” by misdeclaring the same as “Hard Disk Drive Seagate 500 GB” - restricted goods or not - violation under 10(a), 10(n) and 10(o) of the CBLR, 2018. Actual owner of goods - allegation is that the appellant did not collect the KYC directly from the IEC holder but had collected it only from Shri Dhurv Bhavsar and that if appellant had collected it directly from the IEC holder, appellant would have come to know that M/s. U.V. Infotech is not the actual owner of the goods - HELD THAT:- The old and used Hard Disk Drives after import are refurbished and sold in the market. Import of such such used goods fall under restricted category and requires license/permission for import. From the statement of Shri Dhurv Bhavsar, it is seen that he had not disclosed to the appellant that the actual owner of the goods is Shri Tanzeem Tanvir Shaikh. From the statement of Shri R. Kannan Pillai, it is seen that they were not aware that goods were used goods and filed the documents based on the declaration made under invoices - M/s. U.V. Infotech is a Partnership Firm, which is run by brothers [cousins], namely, Shri Mohammad Anas and Shri Mohammad Shahnawaj. Shri Tanzeem Tanvir Shaikh, who is the actual owner of the goods, is their cousin. It cannot be said that the IEC was used by a total stranger or a fake importer. Violation of Regulations 10(a) and 10(n) of CBLR, 2018 - HELD THAT:- In the present case, appellant has done verification of the previous imports of the importer and also obtained necessary KYC documents. Then the allegation that they did not exercise due diligence for complying with Regulations 10(a) and 10(n) cannot sustain. Violation of Regulations 10(o) of CBLR, 2018 - HELD THAT:- From the documents, it is seen that Nerul address is the address of Power of Attorney holder of the appellant Shri R. Kannan Pillai. The Ghatkopar address belongs to Shri Dinesh Pratap Rai Mehta, Manager of the appellant-Company. The Nerul address is not false or fake address - there is no violation of Regulations 10(o) of CBLR, 2018. After inquiry report, the adjudicating authority has held that there is no requirement to revoke/suspend the findings or to order for forfeiture of security deposit - penalty also cannot sustain unless the department establishes the violations committed by the appellant. Appeal allowed - decided in favor of appellant.
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