9911796707
TMI Blog2023 (6) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... f the condone delay petition and we find that sufficient cause has been shown for not preferring the appeal within the period of limitation. Accordingly, the application is allowed and the delay in filing the appeal is condoned. This appeal filed by the Customs under Section 130 of the Customs Act, 1962 (the Act) is directed against the order dated 29.04.2022 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata (the Tribunal) in Customs Appeal No. 75410 of 2022. The Revenue has raised the following substantial questions of law for consideration :- 1. Whether setting aside of the order in original by the Learned Tribunal is justified when the respondent has not followed any of the condition ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n before this Court wherein initially there was an order of stay and subsequently the writ petition was disposed of by relegating an intra Court appeal which was proposed to be filed against the said order. It is submitted by the learned Advocate for the respondents that as against the order passed in the writ petition an intra Court Appeal has been filed and the same is pending. However, the present proceedings have been initiated under CBLR 2018. So far as the allegation that respondent has violated regulation 10(d) of the Act, inasmuch as the respondents failed to advice their client only to comply with the provisions of the Customs Act and other allied acts and rules and regulations. The learned Tribunal took into consideration the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents from the allegation of non compliance of regulation 10(d) of the CBLR, 2018 has to be affirmed. The next allegation was that the appellant had failed to comply with the regulation 10(n) of the Act which mandates that the Customs Broker usually verify the correctness of Importer Exporter Code (IEC) number, goods and services tax identification tax (GSTIN) identity of his client and functioning of his client at the declared address by using reliable, independent, authentic document, data or information. The Tribunal noted that admittedly the appellant has taken up such verification on the basis of the documents which were available in the Government website and this was held to be sufficient compliance of regulation 10(n) of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
