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2021 (10) TMI 1186 - CESTAT CHENNAIRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - import of used rubber tyres without a cut in bead wire - restricted goods - misdeclaration of goods - HELD THAT:- The appellant (Customs Broker) had visited the Delhi address of the importer. Merely because he did not visit the factory at Jaipur, Rajasthan, it is held by the Commissioner that there is violation of Regulation 10(n) of CBLR, 2018. In fact, the address declared in the bills of entry and bill of lading is that of the Delhi address and the said address is a proper one and not fake one. On verification, the department has come to understand that there is no factory at Rajasthan address as declared in the IEC, Aadhar and GSTIN. When these are documents issued by the Governmental authorities, the Customs Broker cannot be burdened with responsibility of verifying the correctness of such address. There is no violation which is so grave for imposing such a harsh punishment of revocation of license. Taking note of the fact that the appellant has visited the Delhi address of the importer and such address being not fake, we are of the considered opinion that the imposition of penalty is not justified. The department has failed to establish that appellant has violated Regulation 10(n) of CBLR, 2018 - Appeal allowed.
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