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TMI Blog2019 (4) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... -satisfaction of the Revenue is the simpliciter imposition of penalty of Rs. 50,000/- under Regulation 22 of CBLR, 2013, without revoking license. 2. Briefly stated, the respondent-Customs Broker (CB) was found to be actively involved in clearance of more than 100 shipments belonging to persons not having import/export IEC codes and thus the Revenue entertained a doubt that the CB had knowingly cleared those shipments in the name of different entities without verifying the antecedents of the importer IEC holders. The Revenue also was under the impression that the above act of the CB was in violation of the provisions of 11 (d) and 11 (n) of CBLR, 2013 and accordingly, the license of CB was suspended; the CB having approached this forum aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant provisions of CBLR 2013, we are rather surprised by the stand of the Review Committee, who, in their Review Order has opined as under:- "..........12.2. By taking a lenient view the penalty imposed by the adjudicating authority has be minimal. There has to be a proportion between the blame worthy act and the penalty imposed. The object should be to protect the society and to deter the wrong doer in achieving the object of his misdemeanor. A lenient view by imposing meager penalties or taking sympathetic a view will be counter-productive in the long run and against societal interest." (emphasis supplied by underlining) 7.2 Regulation 20(7) authorises the Commissioner to pass such orders as he deems fit, after considering the enquiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atement of defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. ----- ----- ----- (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the licence of the Customs Broker or imposing penalty not exceeding the amount mentioned in regulation 22 within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5: Provided that n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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