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2023 (6) TMI 473 - CESTAT NEW DELHIRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - collusion of Customs Brokers with risky exporters in the execution of frauds - handling consignments for multiple untraceable exporters - Regulation 10 (n) of the Customs Broker Licensing Regulations, 2018 - HELD THAT:- In Perfect Cargo & Logistics [2022 (4) TMI 1005 - CESTAT NEW DELHI], the Tribunal observed This conclusion that the exporters did not exist is based on a communication said to have been received from DGARM, which both the inquiry officer and the Commissioner took as conclusive proof not only of the fact that the exporters did not exist but also, by implication, conclusive proof that the appellant had not conducted the verification as required under Regulation 10(n). The facts of the present case are similar, except that the copy of the communication sent by DGARM was made available to the appellant. Other documents were not made available to the appellant. The appellant has contended that all the documents, as required by the Circular, were supplied by the appellant but a perverse finding has been recorded by the Commissioner that the provisions of Regulation 10 (n) of the 2018 Regulations has not been complied with merely because of the facts stated in the communication dated 17.08.2020 sent by DGARM. Appeal allowed.
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