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TMI Blog2024 (8) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... i Anil Balani, Advocate For the Respondent : Shri Girijesh Kumar, Authorized Representative ORDER JUSTICE DILIP GUPTA The order dated 29.01.2024 passed by the Commissioner of Customs (Airport & General), New Delhi the Commissioner of Customs revoking the Customs Broker License issued to the appellant and directing forfeiture of the security deposit and also imposing penalty of Rs. 50,000/- has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant for suspension of the license. 3. Paragraph 3 of the show cause notice deals with the investigation report in respect of the goods imported by M/s. Trishaa Overseas under a Bill of Entry dated 21.07.2022 and this report runs from page numbers 109 to 134 of the Appeal Memo. In other words, paragraph 3 of the show cause notice, which reproduces the investigation report, runs into as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or Assistant Commissioner of Customs, as the case may be; Regulation 10(e): a Customs Broker shall 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; Regulation 10(n): verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egations concerning the four regulations that have been alleged to be violated. It has been left to the wisdom of the appellant to decipher from the investigation report contained in paragraph 3 of the show cause notice as to what are the allegations that can be culled out against the appellant in respect of the four alleged violations of the 2018 Regulations. 7. It was imperative for the officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect, and has accepted the report of the enquiry officer without even examining the reply submitted by the appellant. 10. It is not necessary to examine this aspect of the matter because the order, as noticed above, deserves to be set aside for the sole reason that the show cause notice, which is the foundation of the order, is absolutely vague and does not even state the allegations in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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