TMI Blog2023 (3) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... r that the failure on the part of the customs broker to infer infirmity in the import does not sit well with the expectations of a normal customs broker in, at least, enlightening their customers about the few exceptions in a trade regime that is characterized by open general licence (OGL) as a norm - there are no reason to interfere with the finding that regulation 13(d) of Customs House Agents Licencing Regulations, 2004 had been breached by the appellant. Non-compliance with the obligation of exercising due diligence in ascertaining correctness of the information imparted to client in the course of clearance of cargo has been held against the customs broker on inference from failure to keep customers informed of the restrictio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as breached does not sustain, the gravity of the two that are sustained does not detract from the proportionality of the penalty finally imposed. There are no mitigating circumstances either to commend further leniency. There are no reason to interfere with the order directing forfeiture of security deposit - appeal dismissed. - CUSTOMS APPEAL NO: 89886 OF 2013 - A /85304/2023 - Dated:- 28-2-2023 - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEMBER (JUDICIAL) Shri V M Doiphode, Advocate for the appellant Shri Ram Kumar, Assistant Commissioner (AR) for the respondent ORDER This appeal lies against order1 of Commissioner of Customs (General), New Custom House, Mumbai by which proceedings initiated agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, more particularly, as compliance with almost all the other regulatory pre-requisites had been documented before the goods were entered for home consumption. He further contended that the proceedings under Customs Act, 1962 initiated against the appellants herein were dropped at the adjudication stage itself. It is also pointed out that the entire case against the appellant in the proceedings leading to the impugned order was founded on statements recorded during the investigations which, he alleged, lacked credibility for not having been offered voluntarily. 5. According to Learned Authorised Representative, culpability of the customs broker for breach of Customs Broker Licencing Regulations, 2013 has been categorically brought out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o, the consequences of evasive declaration, however unintentional, of the contents of imported goods. The claim of having been led to satisfaction about the bona fides of the import from compliance of several regulatory stipulations does not appear to be acceptable as the appellant was bound to be no less than rigid in appreciating the purpose of restricting such imports. It has been pointed out in the impugned order that the failure on the part of the customs broker to infer infirmity in the import does not sit well with the expectations of a normal customs broker in, at least, enlightening their customers about the few exceptions in a trade regime that is characterized by open general licence (OGL) as a norm. We, therefore, see no r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the customs broker in response to this charge, and in the absence of evidence demonstrating lack of speed and efficiency on the part of the appellant as also of any avoidable delay having occurred, cannot but lead to the conclusion of not being in agreement with the licensing authority on the finding that appellant had breached regulation 13(n) of the Customs House Agents Licensing Regulations, 2004. We also find that this obligation, intended to ensure best interests of the customer and, obviously, to be invoked in circumstances of grievance aired by customers, appears to have been alleged to have been breached without any thought to the manner in which it would be established in enquiry. 9. Of the four charges initially imputed and o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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