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2022 (8) TMI 181 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty on Customs Broker - allegation of violation of Regulation 10(n) of CBLR 2018 on the ground that DGARM has reported that some of the exporters whose exports the Customs Broker had handled did not exist at the premises - HELD THAT:- The responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance on the client to ensure that he continues to operate from that address and has not changed his operations. Therefore, once verification of the address is complete, if the client moves to a new premises and does not inform the authorities or does not get his documents amended, such act or omission of the client cannot be held against the Customs Broker - the Customs Broker has not failed in discharging his responsibilities under Regulation 10(n). The impugned order is not correct in concluding that the Customs Broker has violated Regulation 10(n) because the exporters were found to not exist during subsequent verification by the officers. The Commissioner was not correct in holding that the appellant Customs Broker has violated Regulation 10(n) of CBLR, 2018 - Appeal allowed - decided in favor of appellant.
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