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2014 (9) TMI 986

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..... -Original dated 6-12-2013 issued under Regulation 20(2) of Customs House Agents Licensing Regulations, 2004 [corresponding to Regulation 19(1) of Customs Brokers Licensing Regulations, 2013] has suspended the licence on the ground that the appellant failed to exercise supervision to ensure proper conduct of his employees in the transaction of business and accordingly is responsible for the misconduct of his employees. 1.2 M/s. Harsh Enterprises, Mumbai, had imported a consignment declared to be containing DVD Parts - DVM3 - MN1W" and they filed the bill of entry through the appellant for its clearances. The goods on examination were found to be DVD Pick Up Units and according to the Department, the declared value of the goods was also .....

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..... gulation 20(1) of the Customs Broker Licensing Regulations, 2013, though in terms of this regulation, the Commissioner is required to issue a notice to the Customs Broker within a period of 90 days from the date of receipt of offence report stating the ground on which it is proposed to revoke the licence, that in view of this, there is no justification for continued suspension of the licence and that the impugned order suspending the appellant's licence and confirming the suspension may please be set aside. 4. Shri Amresh Jain, the learned DR, pleaded that the misconduct of the appellant is of serious nature, that for this reason only, his licence had been suspended and that in view of this, there is no justification for revoking the .....

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..... receipt of the office report, stating the ground on which it is proposed to revoke the licence or impose penalty on him and the Customs broker is required to submit his reply within 30 days. On receipt of the reply of the Customs broker, or if no reply has been received, within period of 30 days from the date of issue of the notice, the Commissioner is required to nominate a Deputy/Assistant Commissioner of Customs for inquiring into the grounds which are not admitted by the Customs broker. Final decision is required to be taken by the Commissioner on the basis of the inquiry report of the Deputy/Assistant Commissioner and after hearing the Customs broker in respect of the same. Thus, where the licence of a Customs broker has been suspende .....

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