TMI Blog2018 (5) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal is directed Order-in-Original No: 40/CAC/PCC(G)/ BB/CBS dated 06/03/2017 passed by the Commissioner of Customs (General), Mumbai. 2. Heard both the sides and perused the records. 3. On perusal of the records, I find that the appeal is directed against imposition of penalty of Rs. 50,000 on the appellant under Regulation 20(7) and 18 of Customs Brokers Licensing Regulations (CBLR), 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up before the adjudicating authority. The adjudicating authority, after recording the same, held that he does not find the offence grave enough so as to order for Customs Brokers License revocation. He only sought to impose penalty under Customs Brokers Licensing Regulations (CBLR), 2013 as appropriate punishment. 4. It has to be noted that the first appellate authority has clearly recorded that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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