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2019 (10) TMI 63 - CESTAT NEW DELHIRevocation of customs broker (CB) License - forfeiture of security deposit - Regulation 18 readwith Regulation 20 (7) of the Customs Brokers Licensing Regulations, 2013 - it has been alleged that the appellants have traded and dealt with forged duty credit scrips - HELD THAT:- As far as the initiation of fresh proceedings are concerned, we are of the considered opinion that there is no bar to initiate present proceedings by issuing show cause notice on the basis of a fresh investigation report received from DRI which involved eight new forged scrips which were not part of the offence report in earlier suspension and revocation of proceedings of custom broker license. The facts in the present case is almost identical and charges against CB in this case are also same as in the case of HLPL GLOBAL LOGISTIC PVT. LTD VERSUS CC, NEW DELHI [2019 (2) TMI 508 - CESTAT NEW DELHI] and these proceedings also arise out of the investigation report received from the DRI on the same forged scrips which were part of the said final order dated 01/02/2019. The revocation of CB license and imposition of penalty against the customs broker M/s HLPL Global Logistics Pvt. Ltd. have been quashed. The proceedings against the present appellant also cannot sustain in the present case - Appeal allowed.
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