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2022 (1) TMI 813 - AT - CustomsRevocation of Customs Broker License - forfeiture of the security deposit - penalty under Regulation 18 of the CBLR, 2018 - import of Cigarettes and Food Supplement/proteins - seeking clearance of goods declared as Food Stuff (Chocolate etc.) Cigarettes and Cosmetics - prohibited/restricted goods - benefit of N/N. 03/57-Cus. dated 08.01.1957 - Customs Circular No. 13/2007 dated 02.03.2007 - HELD THAT:- It is incorrectly held that the appellant have violated the provisions of Regulation 10(d) of CBLR, 2018. Further, the appellant has exercised due diligence in carrying out his duties. The appellant knew that in case of diplomatic consignment etc. cigarette are exempt from payment of customs duty under Notification No. 3/57-Cus. dated 08.01.1957, when the same are imported for their personal use or use in the Diplomatic Mission. In the instant case, importer was First Secretary in the Embassy of Republic of Senegal and therefore they are eligible for the aforesaid exemption in so far as import of cigarettes is concerned. Further, the appellant did declare in the Bill of entry details of cigarette as per the import documents. Further, the importer has produced the exemption certificate dated 16.08.2018 in form 10A – Customs Duty Exemption Certificate in respect of quota items (liquor/ Cigarettes/ flood stuff) imported for the personal use of entitled members of Diplomatic Mission. Thus, the finding of the Commissioner in the impugned order is erroneous that there is violation of Regulation 10(d)(e) and (f). Penalties under Section 114AA and 117 of the Customs Act, 1962 - HELD THAT:- It is inconceivable that a CHA, whose job is only to file bill of entries, making the proper declarations as per the information given by the importer and to assist an importer for clearance of the goods, would be aware of the technical laws of production of various licences for an import of a particular item, so as to invoke penal action against him. In view of the findings of the learned Commissioner (Appeals) in the main show cause notice, wherein the said Diplomat was also a co-noticee, the appellant Customs Broker have been granted clean chit with full relief. Accordingly, the cause of action under the CBLR does not survive. Appeal allowed - decided in favor of appellant.
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