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2017 (10) TMI 1267 - AT - CustomsRevocation of CB license - penalty - Regulation 11(a) - Held that: - Both the partners of M/s. Unisys Enterprises have disclosed in their statements to DRI that they were not aware of the details of the imports and had never met Shri Sameer Jha, proprietor of CB. From this, it emerges that the appellant has failed to obtain the authorization from the actual importer and violation of regulation 11(a) stands established. Imposition of Regulation 11(d) - Held that: - it stands established that the appellant has not even met the actual importer and as such requesting of advising the client for compliance of various legal positions does not arise. In view of the above failure to observe regulation 11(d) stands established. Imposition of Regulation 11(e) - Held that: - Regulation 11(e) requires due diligence to ascertain the correctness of information which he imparts to client - In the facts of the present case, both the partners of M/s. Unisys Enterprise, have admitted that they were unaware of the actual imports made in their name. Further, the appellant also has admitted that they never met the owner of the firm. From this it appears that the appellant failed to exercise due diligence to ascertain the correctness of information which he imparted to the client with reference to work related to clearance of cargo. Imposition of Regulation 11(n) - Held that: - Regulation 11(n) requires the CB to verify the antecedents, correctness of IEC code no., identity of the client and its functioning at the declared address - In the present case, we find that the appellant has simply accepted the address appearing in the driving license of Shri Sachin Gulati, partner of M/s. Unisys Enterprise. The appellant failed to notice that the address in the IEC document is different. Had the appellant made any serious verification, he would have known that the IEC of the firm was being used by a third person, Shri Aman Vachhar - violation of Regulation 11(n) stands established for failure to verify antecedents, correctness of IEC details. The appellant is guilty of violations of CBLR 2013 - ends of justice will be met by imposing a penalty of ₹ 50,000/- on the appellant, in addition to the forfeiture of the whole amount of security deposit - appeal allowed in part.
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