Home Case Index All Cases Customs Customs + AT Customs - 2020 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 315 - AT - CustomsRevocation of Customs Broker License - Forfeiture of Security Deposit - imposition of penalty - failure to verify the presence of the importers in the given address - HELD THAT:- It is an admitted fact that the partnership firm involved in the import of the auto parts is an existing concern, duly registered having a deed for partnership and two existing partners. The IEC copy, PAN Card, telephone bill of the firm, Voter ID of the partners, copy of the partnership deed have been seen and verified by the appellant. The allegation that the IEC was obtained by submitting forged documents has no effect on the appellant as they could only verify the correctness of the documents submitted before taking up of the work for any importer. There is no stipulation or legal requirement to physically verify the business premises or residential premises of the importer and also to have a personal meeting with the importer before taking up the work for any importer. The ratio of the COMMISSIONER OF CUSTOMS VERSUS HIM LOGISTICS PVT. LTD. [2017 (1) TMI 747 - DELHI HIGH COURT] is squarely applicable in the present case and by following the said ratio, the appellant has not violated Regulation 11(n) in view of the evidence given by them before the Inquiry Officer. Appeal allowed - decided in favor of appellant.
|