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2020 (8) TMI 59 - AT - CustomsRevocation of Custom Broker license - forfeiture of security amount - imposition of penalty - export of prohibited goods - NDPS goods - It appeared to Revenue that appellant had not obtained any authorisation from the exporting firm M/s Hindustan Exim India and further allowed CB licence to be used for exporting of NDPS goods - validity of relied upon documents - HELD THAT:- Customs has blindly relied upon the investigation by the Delhi Police, but at the same time have erred in not referring to the charge sheet submitted by Delhi Police under NDPS Act before the Additional Special Judge, Patiala House - the relied upon documents have not been supplied to the appellant. Ashish Sharma, Prop. of M/s Hindustan Exim India, whose statement has been heavily relied in the present proceedings (which was recorded by the Delhi Police) was never examined by the Customs Authority at any stage or in this proceeding. Thus, the impugned order is bad for not complying with the mandate of Section 138B of the Customs Act. Even a copy of the statement was not supplied to the appellant. The appellant have produced copy of authorisation given to them by M/s Hindustan Exim India, to act as their custom broker - thus, no show cause notice appears to have been issued in the alleged offence under the Customs Act so far. The respondent Commissioner to restore the Customs Broker license of the appellant within a period of thirty days from the date of receipt / service of this order - appeal allowed - decided in favor of appellant.
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