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2023 (5) TMI 773 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - penalty - evasion of Customs Duty - misdeclaring description, quantity and value with the intention to circumvent the applicability of mandatory registration required for the import of these goods from the Central Insecticides Board, under Section 9 of the Insecticides Act, 1968 - actual goods concealed from prohibited goods under the Schedule of Insecticides Act - HELD THAT:- If the Customs broker had been acting as per the authority letter which was mentioned in the statement of Customs broker as has been accepted by the Joint Commissioner while adjudicating the above case, the charge for contravention of Regulation 10(d), (e) & (m) cannot be sustained. Undisputedly the Joint Commissioner has exonerated the Customs broker of the proceedings initiated under Custom Act on the basis of the said authority letter. These findings have not been challenged by the Revenue before any appellate authority. The findings recorded in the impugned order that Customs broker was actively involved in importation of the goods in contravention of the provisions of Customs Act, 1962, read with Section 9 and 17 of the Insecticides Act, 1968 cannot be held to be proper. The decision in the case of DHAKHANE & CO VERSUS COMMISSIONER OF CUSTOMS (GENERAL) , NCH, MUMBAI [2014 (12) TMI 771 - CESTAT MUMBAI] relied upon by the Revenue is not applicable to the facts of the present case as in the said decision the authority letter issued by exporter in favour of CHA was fabricated. In the case of PRIME FORWARDERS VERSUS COMMR. OF CUSTOMS, KANDLA [2007 (11) TMI 37 - CESTAT, AHMEDABAD], Tribunal has observed that As regards, penalty on M/s. Prime Forwarders, customs house agent, no evidence of their involvement or their knowledge about mis-declaration has been brought on record. The Commissioner has observed that being a responsible CHA, he should have informed the correct description of the goods. However, we find that the said CHA has acted on the basis of the documents given to them and there is nothing to show that he was aware of the containers being stuffed with Ferro Titanium instead of brass scrap. As such we find no justification for imposition of penalty upon the said appellant. Nothing has been brought on record to show that contravention of Regulation 10(d), (e) & (m) of the CBLR, 2018 can be established against the appellant. The proceedings initiated against the appellant are also not in line with the Advisory issued by the Principal Chief Commissioner of Customs, Mumbai. The impugned order cannot be sustained and the same is set aside - Appeal allowed.
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