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2023 (11) TMI 913 - CESTAT KOLKATARevocation of Customs Broker License of the appellant - levy of penalty - non-compliance with the conditions of the Circular No.25 dated 14.08/2013 read with CBIC Circular No.34/2013 dated 04.09.2013 or not - HELD THAT:- To initiate proceedings against the appellant under Customs Broker Licensing Regulations, 2018 are based on a case booked against the importer M/s. Shree Ganesh Jewellery House (I) Ltd. for which the appellant filed 5 Bills of Entry and cleared the goods. In that case, after post-importation importer could not fulfill the conditions of imports, therefore, the proceedings were initiated and the appellant was penalized for a penalty of Rs.25.00 Lakhs. Further, the proceedings against the appellant in the impugned order has been initiated based on the penalty imposed on the appellant which has been set aside by this Tribunal in M/S INDO FRIENDS AGENCY, M/S OCEAN SHIPPING & CLEARING AGENCY AND M/S BRINK’S INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS (AIRPORT & ADMN.) , KOLKATA [2023 (7) TMI 1070 - CESTAT KOLKATA], in that circumstances, it is held that the impugned proceedings under the Customs Broker Licensing Regulations, 2018 are not sustainable against the appellant. The order of revocation of Customs Broker License and imposing penalty of Rs. 50,000/- on the appellant under the said Regulation is set aside - Appeal allowed.
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