9911796707
TMI Blog2023 (3) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. ORDER 1. The appellant has filed the present appeal impugning an order dated 26.03.2021 whereby the appellant's appeal against an Order-inOriginal dated 04.02.2019 was rejected. 2. In terms of the said order, the appellant's Customs Broker Licence was revoked, its security deposit was forfeited and in addition it was also mulcted with a penalty of Rs.50,000/-. The appellant has projected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Regulations, 2018 (hereafter 'CBLR, 2018') on the account that the importer had diverted the goods from the Customs Bonded Warehouses after the same was cleared. In this regard it is not disputed that the appellant had no role to play in the diversion of the goods. 5. The punitive measure was inflicted on the appellant solely on the ground that it had not complied with Clauses (b),(d),(e) and ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lations thereof and in case of non-compliance thereof, to bring the matter to the notice of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be. There is no allegation that the goods were imported illegally or there has been any irregularity in filing the bills of entry. The principal allegation is that the goods have been diverted after the same have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra, the person who is stated to be the financer of the firm in question, but was dissuaded from doing so by Mr. Sanjeev Maggu. Mr. Diva Kant Jha, proprietor of the appellant has fairly admitted his mistake in this regard and has conceded that he ought to have informed the Customs Authorities. 10. We find that there is no analysis in the impugned order as to whether the appellant had any obligatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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