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2023 (10) TMI 831 - HC - CustomsRevocation of Customs Broker License - forfeiture of security deposit - it is alleged that the report has been drawn excluding vital evidence and the report is not legal - HELD THAT:- Admittedly, no action has been initiated under the provisions of the Customs Act against the exporter nor any show cause notice was issued under Section 124 of the Customs Act against the exporters or the respondent customs broker. After having found that the exporters are not traceable, there appears to be a feeble attempt made by the Department to confer upon Customs broker by proposing to examine as to whether the Customs broker has done proper verification in terms of the obligation under Regulation 10(n) of the CBLR. It is not the case of the department that the documents which were produced by the respondent/customs broker were false and fabricated documents and there is nothing on record to even remotely suggest such an allegation. The Tribunal has rightly held that the obligation of the customs broker under regulation 10(n) does not include keeping a continued surveillance on the client to ensure that he continues to operate from that address and has not changed its operations - The stand taken by the respondent even at the time of enquiry that all set of documents which were produced clearly would satisfy the mandate under regulation 10(n) of the Act - the learned Tribunal has rightly explained the scope and obligation under regulation 10(n) and the finding would not call for any interference. The substantial questions of law are answered against the revenue - Appeal dismissed.
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