TMI Blog2023 (11) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. In that case, after post-importation importer could not fulfill the conditions of imports, therefore, the proceedings were initiated and the appellant was penalized for a penalty of Rs.25.00 Lakhs. Further, the proceedings against the appellant in the impugned order has been initiated based on the penalty imposed on the appellant which has been set aside by this Tribunal in M/S INDO FRIENDS AGENCY, M/S OCEAN SHIPPING CLEARING AGENCY AND M/S BRINK S INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS (AIRPORT ADMN.) , KOLKATA [ 2023 (7) TMI 1070 - CESTAT KOLKATA] , in that circumstances, it is held that the impugned proceedings under the Customs Broker Licensing Regulations, 2018 are not sustainable against the appellant. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were initiated against the importer as well as the appellant and in that proceedings a penalty of Rs.25.00 Lakhs has been imposed against the appellant. On the basis of imposition of penalty in those proceedings, the proceedings under Customs Broker Licensing Regulations were initiated against the appellant and their license was revoked. Against the said order, the appellant before us. 3. The Ld. Counsel for the appellant submits that at the time of clearance of the goods, the role of the appellant was to file In Bond Bills of Entry as per instructions of the importer and the goods were sent to the safe custody into Bond with M/s. Brinks India Pvt. Ltd. Thereafter, the job of the appellant ends. If the importer has not complied with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Appellant No.(3) has provided service for safe custody of the gold, which is on record. 9. We find that the gold was imported in terms of RBI Circular dated 14.08.2013. As per the said Circular , 20% of every lot of import of gold imported to the country is exclusively made available for the purpose of exports and balance of domestic use, which means out of total imported gold, 80% can be cleared for home consumption, which were assessed and allowed on payment of duty and 20% of the gold was cleared to the importer in terms of Notification No.56/2000- Customs dated 05 .05.2000 wherein all the demand was exempted with the condition that the importer shall, after processing the said gold, reexport the same. The Appellant No.(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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