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2022 (9) TMI 1503

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..... d copy of this judgment. The interim order dated 29.08.2022 will continue till the final orders are passed (in the adjudication). Learned counsel appearing for the petitioner undertakes that the petitioner will co-operate with the adjudication proceedings and will adhere to the timelines for submission of reply etc., and no unnecessary adjournments will be sought in the matter. This is recorded. It is also clarified that the observations in the interim order dated 29.08.2022 are only for the purpose of considering the entitlement of the petitioner for interim relief and shall not be treated as a finding by this Court on any point. - MR. GOPINATH P., J. P. A. Augustian , M. S. Lalkumar and Jeny Augustian for the petitioner. .....

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..... ssioner of Customs, as the case may be; (e) exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; (f) .......(m)... (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN), identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information; (o)........(q) 2. The learned counsel for the petitioner submits that in the facts of the present case, the petitioner cannot be held responsible for violating the obligations imposed on it under the Regulations. It is .....

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..... of Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 is mandatory and the danger of diluting the requirements. It is submitted that the role of the Customs Broker is very important in the process of import and export and any contravention of the obligation must necessarily invite action in terms of the regulations. It is also pointed that the petitioner has been earlier proceeded with for the violation of the regulations and reference is made in this regard to Exts.R1 (a) and R1(b) judgments of this Court. 4. Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondent, I am prima facie of the view that if the documents which establish the identity of the exporter, the corre .....

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..... has been restored. It is submitted that a show cause notice dated 13.09.2022 is also issued to the petitioner and if the petitioner cooperates with the adjudication of the said show cause notice, the WP(C) NO. 22501 OF 2022 5 proceedings can be concluded without further delay. 4. Having heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent- Department, this writ petition is disposed of, directing that the show cause notice issued to the petitioner on 13.09.2022 shall be adjudicated in accordance with law, within a period of three months from the date of receipt of a certified copy of this judgment. The interim order dated 29.08.2022 will continue till the final orders are passed (in .....

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