TMI Blog2018 (4) TMI 1790X X X X Extracts X X X X X X X X Extracts X X X X ..... of origin in the formats as prescribed in the notifications - violation of Regulation 11(d) of the CBLR. HELD THAT:- There is no allegation that the certificates were not issued by the authority in the exporting country or that they did not cover the goods imported. In any case, on being pointed out about the discrepancy, the importers have paid up the differential customs duty - This being the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g both sides, we find that the issue in dispute concerns revocation of Customs Broker Licence issued to the appellants along with imposition of penalty of ₹ 50,000/- under the Customs Broker Licencing Regulations, 2013 (CBLR). 2. On behalf of the appellants, the Ld. Advocate, Shri Derrick Sam submits that importers whom they represented had imported Defective C.R. Coils and Defective H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and it was their obligation to have advised their clients to comply with the provisions of the Act and they should also have brought to the notice of the Customs authorities about the discrepancy, which they have not done. Ld. AR also draws our attention to para 19 of the impugned order to point out that even after being informed by the Customs that the documentation was not in order, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing the case, no fraud or connivance can be attributed to the appellants. At the most, they could be hauled up for not having advised the importers suitably even after the discrepancy was flagged to them. However, the revocation of the licence, in our view is surely, an over-kill; the same cannot be sustained and is therefore set aside. However, we do not interfere with the penalty of ₹ 50, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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