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2023 (1) TMI 60 - AT - CustomsRevocation of Customs Broker Licence - forfeiture of security deposit - imposition of penalty - non-ascertainment of the premises from which the importer operated and unwonted reliance placed on an intermediary who allegedly misused the Import Export Code (IEC) of another entity for import of branded goods - HELD THAT:- The appellant had not verified the premises of the importer in person. Undoubtedly, there is no prescription, in procedure or instruction, that the premises of the client should be visited in person or verified appropriately. Norms for familiarity with the background of client are mandated and it is the contention of the Learned Counsel that these were conformed to. It is also seen that the enquiry proceedings restricted itself to the technical aspect of the allegation without endeavouring to ascertain if acts of omission or commission as ‘custom broker’ had, in fact, contributed to the act of smuggling. The appellant has, at the same time, been unable to evince due to discharge of obligation. The licensing authority has revoked the licence of the appellant herein besides forfeiting the security deposit and imposing further penalty. Considering the nature of lapse on the part of the ‘customs broker’, the ends of justice would be met by setting aside the revocation while allowing the forfeiture of security deposit and imposition of penalty to sustain. Appeal disposed off.
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