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TMI Blog2018 (11) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... Abhishek Srivastava (Advocate) for Appellant(s) Shri Mohd Altaf (Asstt. Commr.) AR for Respondent(s) ORDER Per: Anil G. Shakkarwar Above stated three appeals are being taken together for decision since they are arising out of a common impugned Order-in-Original No. 08/CUS/COMMR/NOIDA/2015 dated20.08.2015 passed by Commissioner of Customs, Noida. 2. Brief facts of the case are that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Bill of Entry and completing other formalities related to assessment and clearance of goods covered by said Bill of Entry at ICD, Dadri. After completion of Customs Formalities the goods were cleared from ICD, Dadri. After the goods were out of the control of Customs and had travelled some distance they were intercepted by Customs Authorities and on investigation a show cause notice dated 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough impugner Order-in-Original wherein the findings in respect of present appellants are recorded in Para 4.5 to 4.10. The Original Authority has held that the appellants failed in discharging their duties as Customs House Agent. Therefore, all the three appellants were imposed with penalty of Rs. 2 lakhs each under the provisions of Section 112 of Customs Act, 1962 and penalty of Rs. 1 lakh eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, 2013. We have carefully gone through the said Regulations, 2013. We note that the obligations of Customs Broker are provided in Regulation 11. On going through the said obligations we find that the Customs Brokers are temporarily engaged by the companies or firms for assisting them in processing of documents and assessments of goods for clearance after import or for clearance for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Knitted Polyester Fabric as declared by the importer. We do not find any statement recorded by the Customs Authorities from the officers in charge who were responsible for examination of goods before issuing order of out of charge. We, therefore, do not find that there was any case for imposition of any penalty under Customs Act on the present appellants. We, therefore set aside the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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