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2022 (8) TMI 333 - AT - CustomsLevy of penalty under Regulation 18 of CBLR 2018 on the appellant-CHA - revocation of customs broker license - alleged export of glass bangles on highly inflated value by mis-declaring description & CTH for claiming ineligible IGST Refund, Drawback & MEIS benefit on FOB value - HELD THAT:- The ld. Commissioner has recorded the categorical findings exonerating the appellant from all the allegations made in the show cause notice. Further, the ld. Commissioner has also revoked the suspension of the appellant, which had been issued earlier. It is further found that there is no allegation of any mis-chief either by the appellant or by its staff–H Card holder. It is further held that simply assisting the customs as a witnesses or otherwise in the examination of the goods does not amount to mis-conduct. Accordingly, the penalty imposed under Regulation 18 of CBLR 2018 is uncalled for. The penalty imposed under Regulation 18 of CBLR, 2018 is set aside - appeal allowed.
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