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2020 (4) TMI 80 - AT - CustomsRevocation of custom broker license / CB License - charges leveled against the appellant are that the mandated advise was not forthcoming, that the appellant had filed the bill of entry without insisting upon the various prescribed clearances and that speed and efficiency, prescribed by the regulations, was also lacking - HELD THAT:- It is seen from a perusal of the Regulations that the role of the customs broker is to act as an agent and to file the necessary papers for facilitating clearance. Regulation 10 imposes certain obligations on such customs brokers. The Regulation pertaining to rendering of proper advise has been wrongly held to have been breached as the Inquiry Report, along with various evidences, point out that such advise was indeed furnished to the importers; the non-compliance with such advise on the part of the importer did not, of itself, suffice for the customs broker to desist from acting for the importer - It is not prescribed in any part of the statute, or regulations framed there-under, that these documents were required to be filed along with the bill of entry. Admittedly, they were not; but such deficiency was not illegal and could have been rectified before ‘out of charge’ was granted. The allegation that the appellant did not demonstrate the desired level of diligence and efficiency is too vague, and lacking in objectivity, for ascertainment without specificity. Moreover, neither the Inquiry Authority nor the Commissioner of Customs had taken it up on themselves to scrutinize the documentary and oral evidence for arriving at such a conclusion. Above all, we are concerned that such proceedings should comply strictly within the time-lines prescribed in law. The failure to do so casts a taint on the proceedings as one that was either not motivated by public interest or lacking gravitas expected when depriving a customs broker of the means of livelihood. The time lines prescribed in Regulation, 17 of Customs Broker Licensing Regulations, 2018 appear to have been complied with in its breach. This is not consistent with the mandated prescription in the Regulations. Appeal allowed - decided in favor of appellant.
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