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2015 (12) TMI 430 - CESTAT AHMEDABAD

2015 (12) TMI 430 - CESTAT AHMEDABAD - TMI - Penalty under Regulations 22 of Customs Brokers Licensing Regulations, 2013 - Held that:- cause for which the appellant is sought to be penalised, took place on 16.11.2011 and at that point of time, CHALR 2004 were in force. A perusal of the same reveals that the said Regulations provide for suspension of license, prohibition etc. under Regulations 20/ 21 etc. It is noticed that there is no provision for imposing a penalty under CHALR 2004. The same w .....

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ing such a provision in the new CBLR 2013. Such provisions of CBLR 2013 can be effective only from the effective date of the notification which brought the CBLR 2013 into existence. - provisions for imposing penalty were not in existence under the provisions of CHA LR 2004. Therefore, the same cannot be brought into effect before 21.06.2013 on which date CBLR 2013 having the provisions for imposing penalty came in to effect. We find force in our findings from the decision of the Hon’ble Bombay H .....

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ntly known as Customs Broker, are before us aggrieved by the impugned order of the Commissioner of Customs, Kandla imposing penalty of ₹ 25,000/- under Regulations 22 of Customs Brokers Licensing Regulations, 2013 (hereinafter referred to as CBLR, 2013 for short). 2. Heard both sides. Learned Chartered Accountant appearing for the appellant contends that the alleged irregularity/ offence took place on 16.11.2011 and during that time the provisions of Custom House Agents Licensing Regulatio .....

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dia) Limited vs. Commissioner of Service Tax, Mumbai - 2015 (39) STR 754 (Bom.). 3. On the other hand, learned Authorised Representative for the Revenue submitted that the enquiry proceedings against the appellant were initiated on 17.12.2013. Hence, the provisions of CBLR 2013, which came into effect from 21.06.2013 would be applicable. He relied upon the decision of the Tribunal in the case of Ramaans Total Logistics Pvt. Limited vs. Commissioner of Customs (Prev.), Jamnagar 2014 (307) ELT 299 .....

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provide for suspension of license, prohibition etc. under Regulations 20/ 21 etc. It is noticed that there is no provision for imposing a penalty under CHALR 2004. The same was superseded by CBLR 2013 under which a specific provision for imposing penalty has been brought into effect vide Regulation 22, with effect from 21.6.2013. We find that the CBLR 2013 was issued in suppression of CHALR 2004 and it is specifically stated that it is made, except as respect things done or omitted to be done be .....

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