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2016 (1) TMI 426 - AT - CustomsSuspension of customs brokers licence - the suspension was ordered and confirmed on the ground that the appellant had violated the provisions of Regulation 11(a), 11(d), 11(j), 11(m) and 11(n) of CBLR, 2013. - Overvaluation to avail of undue benefits of Duty Draw Back and Focus Product Schemes - export of floor coverings - Investigation further revealed that several exporters were non-existent and the Import Export (IE) codes were obtained using identity of persons who were not actually exporters. Held that:- the appellant was not engaged by any of the exporters to deal with the export of the impugned goods and therefore the question of violation of any of the above-quoted provisions of CHALR by the appellant simply does not arise. Thus, the ground on which the suspension of licence was confirmed is totally unsustainable. While the appellant has denied receipt of any payments in respect of the clearances of the impugned goods, we find that some of the exporters of the impugned goods had dealings with the appellant inasmuch as certain ledger accounts of the appellant show debit and credit entries in the name of some such exporters but that by itself would not make the appellant guilty of violation of CBLR, 2013, when it has already held above that in the present case CBLR, 2013 could not have been violated by the appellant when it was not the customs broker in relation to the impugned goods. - Decided in favor of appellant.
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