TMI Blog2017 (1) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the adjudicating authority has given detailed reasons for taking a different view and holding that no such contraventions can be attributed to the respondent. Having gone through the records of this case, we find no reasons to take a different view. Hence, the impugned order does not merit any interference and is upheld - appeal dismissed - decided against Revenue. - C/52343/2015-CU[DB] - 5596 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er had filed Bill of Entry through the respondent (acting as CHA) at ICD Tughlakabad and declared Chinese tyres as the import goods. However, the container was found to contain undeclared cigarettes of Dunhill and Mond brands . Scotch whisky was also found along with tyres. The Customs department suspended the custom broker licence of the respondent and initiated an enquiry. On receipt of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. Poddar, learned Departmental Representative for the Revenue as well as Shri Ramakant Sahu, CHA who appeared in person and filed return submissions. 4. The respondent -Customs Broker has been implicated in the proceedings undertaken by the Revenue under the Customs Broker Regulation 2013, in a case of outrights smuggling and concealment detected against the importer, M/s Shivani Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who has given his consent for filling the Bill of Entry. In respect of regulation 11(d), his findings are that the sequence of events doesn t suggest any possibility of connivance of the respondent with the importer in mis-declaration of goods. He has also observed that even the customs officers could not detect the mis-declaration of the importer and therefore, one cannot expect a customs broker ..... X X X X Extracts X X X X X X X X Extracts X X X X
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