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2019 (6) TMI 371

t the present appellant had failed to advise the importer about the correct classification of the imported goods - Regulation 11(d) and 11(e) of CBLR - HELD THAT:- Commissioner of Custom after considering the report of the Inquiry Officer came to the conclusion that the appellant had neither abetted mis-declaration of the goods nor benefited from their acts and therefore, the suspension of license was revoked but still imposed penalty of ₹ 50,000/- without mentioning any provision under which the said penalty was imposed. Once the appellant had not committed any offence under the Customs Act as well as under the CBLR Regulations, then imposition of penalty is not warranted on the appellant. Penalty not warranted - appeal allowed - dec .....

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was also found that the present appellant had failed to advise the importer about the correct classification of the imported goods and they were proceeded against for violation of provisions of Custom Broker Licensing Regulations (CBLR), 2013. Thereafter, on the basis of offence report dated 26.3.2018 issued by Directorate of Revenue Intelligence (DRI) to the jurisdictional Customs Commissionerate, it appeared that the appellant had contravened the provisions of CBLR, 2013 and accordingly, a show-cause notice dated 9.5.2018 was issued to the appellant to show-cause as to why Custom Broker License should not be revoked under Regulation 18 of CBLR, 2013 and why security deposit should not be forfeited under Regulation 18 of CBLR, 2013 and pe .....

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but in the present case, since there is nothing to prove contravention of the Rules of CBLR, 2013 by the appellant, therefore, the imposition of penalty is not warranted by law. He further submitted that it is a settled law that in the matter of classification of goods, the Custom House Agent/ Custom Broker cannot be held culpable when the Bills of Entry are presented on the basis of the documents and information furnished by the importer. In support of his submission, he relied upon the decision rendered in the case of Falcon India vs. CC: 2015 (326) ELT 728 (Tri.-Del.) and Boria Ram vs. CC, New Delhi: 2017 (354) ELT 661 (Tri.-Del.) wherein it has been held that when revocation of Broker s License is not warranted, imposition of penalty is .....

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