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2024 (1) TMI 348 - AT - CustomsSuspension of Customs Broker License - contravention of Regulations 10(d) and 10(m) of CBLR, 2018 - appellants CB did not declare the complete details of the imported goods and the mandatory declarations required under BIS, WPC certification, Legal Meteorology Packaged Commodities Rules - whether the appellant Customs Broker has fulfilled all his obligations as required under CBLR, 2013 or not? - violation of principles of natural justice. HELD THAT:- The impugned order dated 23.05.2023 has been passed by the Principal Commissioner of Customs (General) after taking into consideration the written submissions made by the appellants and the record of oral submission made at the time of personal hearing on 27.04.2023, for considering the charges of violations against them, before passing the impugned order. Thus, sufficient and reasonable opportunity was given to the appellants before passing an order, in respect of charges framed against them. Violation of Regulation 10(d) ibid - HELD THAT:- The appellants could not submit the complete details in respect of the imported goods. The facts also revealed that during an investigation by CIU, the appellants CB had submitted the BIS certificates and ETA (self-declaration) one time import permission in respect of few imported goods, which the customs authorities have found to be proper. This has also been recorded in paragraph 2.2 of the impugned order. In the absence of any document to prove that the appellants CB had purposefully mis-declared the description or other details of imported goods, it is difficult to fasten liability for the violation of Regulation 10(d) ibid on the appellants for not advising their clients or informing the Customs Authorities in respect of the details that was not furnished at the time of filing of bill of entry. Violation of Regulation 10(m) ibid - HELD THAT:- The appellants CB had filed the bill of entry on the basis of invoice and packing list, providing the details of brand name, model number, battery ratings/capacity, nature of goods such as neckband or wireless type earphone etc. Thus, the appellants CB has been careful and diligent in submitting the complete details inasmuch as the same are available in the invoice, packing list while submitting the bill of entry before the customs authorities. There is no evidence or any document to prove that the appellants CB contributed to the delay or inefficiency, in handling the import transaction. Thus, there are no merits or any evidence to prove that the appellants are violated the requirements or obligations under Regulations 10(m) ibid. It is also found that the appellants CB had specifically requested for cross examination of the importer and the persons whose statements were recorded by the Inquiry Officer on 07.02.2023. However, no reasons were given for declining the cross examination to the appellants - there is a failure in the Inquiry proceedings to comply with the requirement of providing natural justice under Regulation 17(4) ibid. In the case of M/S SHASTA FREIGHT SERVICES PVT. LTD. VERSUS PRL. COMMISSIONER OF CUSTOMS, HYDERABAD AND COMMISSIONER OF CUSTOMS, 2. COMMISSIONER OF CUSTOMS, O/O THE COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, HYDERABAD [2019 (9) TMI 363 - TELANGANA AND ANDHRA PRADESH HIGH COURT], the Hon’ble High Court of Telangana had clearly held the noncompliance with providing of opportunity of cross examination to a Customs broker in the inquiry proceedings as violation of principles of natural justice under 17(4) of the CBLR, 2018. There are no merits in the impugned order passed by the learned Principal Commissioner of Customs (General), Mumbai in revoking the CB license of the appellants; and for forfeiture of entire security deposit, inasmuch as there is no violation of Regulation 10(d) and 10(m) of the CBLR, 2018, and the findings in the impugned order is contrary to the facts on record. The impugned order set aside - appeal allowed in favor of appellant.
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