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2023 (11) TMI 1264 - HC - CustomsCancellation of a Customs Broker license - clearing the export consignments - Violations of various regulations under the Customs Brokers Licensing Regulations 2018 - transfer of license in terms of Regulation 1(4) of CBLR 2018 or not. Violation of Regulation 1(4) of the CBLR 2018 - HELD THAT - The Tribunal was convinced on facts that this being an internal arrangement it cannot be treated to be an alleged violation of Regulation 1(4) of the CBLR 2018. Noting the factual position we affirm the view taken by the learned Tribunal more particularly when it is not in dispute that Arup Ghosh has been handling the clearance work for the respondent in the capacity of a G Card holder and authorised representative. Allegation against the respondent was that they violated the regulation 10(d) of the CBLR - Tribunal was right in coming to the conclusion that there was no evidence available on record to substantiate the allegation that the respondent has not advised their clients properly. Therefore the finding rendered by the Tribunal in this regard stands affirmed. Violation of Regulation 10(m) - Noting the facts the Tribunal in our view rightly held that there was no record to prove that the respondent has not performed its duties efficiently or in an expeditious manner. Therefore we find that the conclusion of the Tribunal that the respondent has not violated Regulation 10(m) of the CBLR 2018 is affirmed. Allegation against the respondent is with regard to Regulation 13(2) - Tribunal took note of the fact that Arup Ghosh the G-Card holder and authorised representative of the respondent has handled the clearance work for the exporter M/s. S. S. Impex Hydrabad and the department has not raised any objection in this regard. Furthermore as noted previously the shipping bill in question was not filed by the respondent but was filed by Just Logistic 1 and therefore the Tribunal rightly held that the respondent cannot be held liable for any violation that might have been committed by Just Logistic 1. Therefore the finding rendered by the Tribunal in this regard also stands affirmed. Violation of Regulation 10(n) of the CBLR 2018 - The Tribunal examined this aspect of the matter and has found that all those documents are not in dispute and have been issued by various Government agencies and entities which would go to substantiate the existence of the exporter at the relevant time when these documents were issued. The Tribunal has also taken note of the other facts and also examined as to in what manner the Customs broker can proceed to verify the authenticity and the reliability of the documents pertaining to his clients. In conclusion the High Court affirmed the Tribunal s decision dismissing the appeal and upholding the relief granted to the respondent. The substantial questions of law were answered against the appellant revenue and the stay application was also dismissed.
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