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2024 (3) TMI 461 - CESTAT KOLKATALevy of Penalty on Customs Broker - pre-condition to restore the license - No authorization from the importer/exporter for clearance of goods nor was the verification of the credentials of the client undertaken - violation of Regulation 11(a) - HELD THAT:- The fact remains that a copy of the passport has been duly supplied at the time of clearance of the household goods. The fact that the passport of the individual was supplied by the Customs Broker for purpose of clearance of the household good is substantive acknowledgement of obtaining the purported authorization as prescribed. Since this was not a case of regular import by an IEC holder but supply of domestic household goods, we do not find any merit in the department’s plea in subjecting the appellant to severe penal action. The penalty imposed is certainly excessive and not proportionate to the nature of the said offence, if any. We do not find it a fit case for imposition of such harsh penal consequences and at best, if any violation- being hyper-technical, it ought to have been let off on a mere caution to the appellant. We therefore set aside the impugned order and allow the appeal filed by the party with consequential relief if any as per law.
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