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2019 (4) TMI 1048 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - contravention of Regulation 11(a), 11(d) and 11(e) of the CBLR, 2013 - HELD THAT:- So far as the compliance of the Regulation 11 (a) of CBLR is concerned which provides that Customs Broker shall obtain the authorization from each of the companies, firms or individuals with whom he is for the time being employed as Customs Broker and produce authorization whenever required of Deputy Commissioner of Customs or Assistant Commissioner as the case may be - In this regard, it is found that the appellants had not only taken the appropriate authorization from the importer, namely M/s. Jagdamba Enterprises but all the KYC documents such as IEC registration copy, authority letter, ID proof, PAN card etc. The appellant have taken due caution as was mandated under the Customs Broker License Regulation and same has been produced to the investigating agency - obtaining copy of the IEC Code number, Pan card and other details after verification of same with the original documents, including a proper authorization letter for trading, clearing work of the importing firm is an enough compliance of CBLR 11 (a) - the findings on this count by the adjudicating authority are not legally sustainable. Compliance of Regulation 11(d) and 11(e) of the CBLR 2013 - HELD THAT:- The appellant was regularly engaged by the importer for clearing their import consignment and they have cleared 11 consignments of same importer on the previous occasions wherein no violation of the Customs Act have been detected. This very fact proves that the appellants have ensured the compliance of Customs provisions from the importer on the previous occasions and thus, there is no reason why he would not advice him correctly to follow provisions of law for the impugned import consignment - The entire investigations in this matter does not establish any case of connivance of the appellant in mis-declaration of the contents of the import consignment. The violation of regulation 11(a), 11 (d) and 11(e) of CBLR 2013 is not established against the appellant - the revocation of Customs Broker License is not justified - appeal allowed - decided in favor of appellant.
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