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2023 (5) TMI 669 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - violation of regulation 10(b), 10(d)&10(n) of Customs Broker Licensing, Regulation 2018 - non-production of any evidence to show that Girish Kumar is her authorized employee - Dinesh Bhardwaj, G-Card Holder, being paid by Girish Kumar Prop. of Global Art Logistics and the appellant subleased its license to Girish Kumar since 2017 - HELD THAT:- The submissions made by the Ld. Counsel for the appellant do not have force and are devoid of merit. There are serious allegations made in the show cause notice dated 19.07.2022 against the appellant for contravention of regulation 10(b), 10(d) and 10(n) of licensing regulation, 2018. It is also found that on the alleged allegations an inquiry officer was appointed who after affording adequate opportunity to the appellant submitted the inquiry report on the basis of which show cause notice was issued and the allegations of violation were proved against the appellant. Ld. Commissioner in the impugned order has considered each and every submission made by the appellant and has given reasoned finding. Division Bench decision of the principal Bench in the case of Swastik Cargo Ageny Vs. commissioner of Customs [2023 (2) TMI 677 - CESTAT NEW DELH] relied upon by the DR wherein identical allegations were there against the customs broker and the Division Bench after considering the various decisions of the hon’ble Supreme Court and the High Court has upheld the revocation of Customs broker license of the customs broker. The appellant is found to be guilty of violation of regulation 10(b), 10(d) and 10(n) CBLR, 2018 - there are no infirmity in the impugned order passed by the Commissioner Ludhiana - appeal dismissed.
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