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2020 (11) TMI 1044 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - it is alleged that customs broker had filed the said documents without identifying the importer on record - consignments imported were, upon examination, found to contain ‘imitation raw material glass beads weighing 28,490 kgs.’ and ‘crystal bowl valued at ₹ 81,000’ without corresponding declarations - proper opportunity of being heard not provided - principles of natural justice - HELD THAT:- The plea of the customs broker to the effect that the importer on record, having appeared before the investigating authorities, could not be non-existent is tenable. There are merits in the contention that, with the existence of the importer thus being without doubt, the obligation devolving on the broker could not be alleged to have been breached in substance. The objective of the said obligation could only be established the antecedents of the said persons. Had the customs broker carried out necessary checks as warranted by the Regulations, the facts would not alter in any manner and nor would the importability of goods. The non-consideration of the first aspect and the insinuation of the second do not advance the propriety of detriment visited upon the appellant by the Commissioner of Customs. This is more so, as the inquiry was conducted ex parte even if that be the fault of the appellant. We cannot also but take note that the intimation letters sent by inquiry authority are dated 23rd October, 2017, 1st November, 2017 and 7th November, 2017 with just a week elapsing between the said communications and the dates, scheduled for hearing, not separated by even the same lapse of time. The notice for adjournments were, therefore, not appropriately phased as to facilitate a proper hearing but merely for technical compliance. The process initiated cannot be brought to a conclusion in favour of the appellant without proper evidence being placed - matter remanded back to the Commissioner of Customs for conduct of a fresh inquiry and for arriving at conclusion thereto without being influenced by extraneous facts and circumstances - appeal allowed by way of remand.
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