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C.C. - New Delhi Versus M/s Rama Kant Sahu

2017 (1) TMI 585 - CESTAT NEW DELHI

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 the respondent. Having gone through the reco .....

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nst 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, Haryana. The said importer had filed Bill o .....

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e 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), 11(d), 11(n) and 17(9). Accordingly, thei .....

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gling 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 enquiry authority in his report dated 07.07.2015 .....

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