GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2017 (1) TMI 585 - CESTAT NEW DELHI

2017 (1) TMI 585 - CESTAT NEW DELHI - TMI - Revocation of CHA licence - smuggling and concealment - undeclared cigarettes of “Dunhill” and “Mond brands”. Scotch whisky was also found along with tyres - Held that: - even though the enquiry authority has taken the view that the respondent has contravened various provisions of the Custom Broker Regulations, the adjudicating authority has given detailed reasons for taking a different view and holding that no such contraventions can be attributed to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ent appeal filed by Revenue is directed against the order dated 16.03.2015, passed by the Commissioner (Customs), New Delhi. The dispute is with reference to the revoking of CHA licence issued to the respondent under the Customs broker Regulations, 2013. In the impugned Order, Commissioner (Customs) revoked the suspension of the Customs Broker licence. Revenue is in appeal against such revocation. 2. A case of outright smuggling and concealment was booked against M/s Shivani Industries, Sonepat, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d. Commissioner passed the impugned order. He concluded that the respondent has not contravened the provisions of Customs Broker regulation 11(a), 11(d), 11(n) and 17(9) of the CBLR 2013. Accordingly, he revoked the suspension of the Customs Broker licence. Aggrieved by the above order, Revenue has filed the present appeal, on the ground that the enquiry authority appointed under regulation 20(2) has concluded that the respondent is guilty of omissions and commissions in terms of Regulation 11(a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Regulation 2013, in a case of outrights smuggling and concealment detected against the importer, M/s Shivani Industries, Sonepat. The allegation against the Customs broker is that they have failed to obtain an authorization from the importer under Regulation 11(a); failed to exercise due intelligence as required under Regulation 11 (n); failed to verify the antecedent of the importer as required under 11(n) and also failure exercise supervision to our employee under regulation 17(9). 5. The enqu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version