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M/s. J.M. Baxi & Company Versus Commissioner of Customs, Jamnagar (Prev.)

2015 (11) TMI 1158 - CESTAT AHMEDABAD

Prohibition of Custom Brokers - Held that:- Commissioner had prohibited the appellant from working as Customs Broker on the ground that the Importer had not correctly classified the goods imported by them and the appellant had not properly advised in this regard. This is the only allegation against the appellant. - The root cause for the said allegation is import of a vessel for which Bill of Entry No. 698 of 2009-10 dated 09.03.2010 was filed. It is observed that the said Bill of Entry was prov .....

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d order of the Commissioner. - Decided in favour of appellant. - Appeal No. C/11286/2015 - ORDER No. A/11623/2015 - Dated:- 10-11-2015 - Mr. P. K. Das, Hon'ble Member ( Judicial ) And Mr. P. M. Saleem, Hon'ble Member ( Technical ) For the Appellant : Shri Hardik Modh, Advocate For the Respondent : Shri Sameer Chitkara, Authorised Representative ORDER Per Mr. P. M. Saleem The appellant herein is before us aggrieved by the order of Prohibition issued by Commissioner of Customs (Prev.), Jam .....

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hat CESTAT has no authority to hear the appeals pertaining to Prohibition of Customs Brokers. Learned Authorised Representative relied upon the decision of the Tribunal in the case of S.N.M. vs. Commissioner of Customs (General), Mumbai 2014 (304) ELT 255 (Tri. Mum.). On the other hand, learned Counsel for the appellant take us to the provisions of CBLR 2013 and points out Regulation 21, which reads as follows:- 21. Appeal by Customs Broker. A Customs Broker, who is aggrieved by any order passed .....

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, the view expressed by CESTAT, Mumbai in S.N.M. Agency (supra) is clearly erroneous. The learned counsel for the respondent also contends that the appeal against orders of Commissioner of Customs are being entertained and the decision of CESTAT, Mumbai in S.N.M. Agency (supra) is not being followed. 3. On perusal of the provisions of Regulations 2013 (supra) and the decision of the Hon'ble Delhi High Court (supra), which overruled the decision of the CESTAT in the case of S N M Agencies, we .....

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erform various functions such as fire and / or other natural calamities. This offshore support vessel is subjected to duty. The sole purpose of this vessel is not just Supply i.e. carrying of goods, but support i.e. multi functional activities such as fire fighting, rescue operations for platform installations, perform surveys and pollution control etc. Hence, it is clear that the purpose of importing the vessel Greatship Dhwani is to carry out multi tasks, which could be rightly classified unde .....

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ty to comply with the provisions of the Act. In case of non-compliance, the CHA shall bring the matter to the notice of the department. As per the Regulation 13(d) and (e) of Customs House Agents Licensing Regulations, 2004 (now Regulation 11(d) and (e() of Customs Brokers Licensing Regulations, 2013), a Custom House Agents shall advise his client to comply with the provisions of the Act and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or .....

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olation of Regulation 13(d) and (e) of Customs House Agents Licensing Regulations, 2004 (now Regulation 11(d) and (e) of Customs Brokers Licensing Regulations, 2013). 5. Thus, it is observed that the learned Commissioner had prohibited the appellant from working as Customs Broker on the ground that the Importer had not correctly classified the goods imported by them and the appellant had not properly advised in this regard. This is the only allegation against the appellant. 6. The root cause for .....

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1.03.10 Inspected and examined vessel as PSV-GREATSHIP Dhwani Norway. Yr. of 2008, SMO No. 9392846. Type Platform supply vessel, including machinery. Ship stores, provision store etc. wrt. B/E No. F.698/09-10 Dt. 09.03.10. Invoice No. GSY. 04.0226023 Dt, 09.02.10, also checked description as declared in B/E. The Bunker store verified with surveyor M/s. Sisma Munic Surveyor, Pipavav. Representative sample of memo drawn in presence of Chief Eng., Surveyor for etc. The examination carried out in pr .....

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