2023 (1) TMI 60

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..... t ORDER This appeal of M/s Sonak Shipping Services, holder of licence no. 11/2360, lies against revocation of licence under regulation 14 besides the forfeiture of security deposit and imposition of penalty of Rs.50,000/- under regulation 18 of Customs Broker Licensing Regulation, 2018. 2. The genesis of the proceedings under Customs Broker Licensing Regulation, 2018 is the clearance of goods i .....

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..... legedly misused the Import Export Code (IEC) of another entity for import of branded goods, including by suppressing that 'needles intended for sewing machines' contravened of the 'intellectual property rights' regime and evaded 'anti-dumping duty', besides misdeclaration of value of other goods concealed therein. 4. According to Learned Counsel for appellant, there is no requirement for 'customs .....

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..... ulge in the evasion. 6. We find that the appellant had not verified the premises of the importer in person. Undoubtedly, there is no prescription, in procedure or instruction, that the premises of the client should be visited in person or verified appropriately. Norms for familiarity with the background of client are mandated and it is the contention of the Learned Counsel that these were conform .....

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