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2021 (9) TMI 409 - AT - CustomsLevy of penalty on Customs Broker License - penalty under Regulation 18 of the CBLR, 2018 - failure to comply with the provisions of CBLR, 2018 - allegation is that appellant has not acted with due diligence and in turn, has violated Regulations 10(d) and 10(n) of the CBLR, 2018 - HELD THAT:- The role and responsibilities of the Customs Broker are limited, more so when the IE code has already been issued by the concerned authority and hence, the Customs Broker cannot be found fault with - the Inquiry Officer has, after going through the relevant documents, concluded that the appellant had no role to justify invoking irregularity under the provisions of the CBLR, 2018. The penalty is imposed without any justifiable reasons by the Commissioner - the appeal is allowed and the penalty levied is deleted.
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