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TMI Blog2019 (6) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of ₹ 50,000/- without mentioning any provision under which the said penalty was imposed. Once the appellant had not committed any offence under the Customs Act as well as under the CBLR Regulations, then imposition of penalty is not warranted on the appellant. Penalty not warranted - appeal allowed - decided in favor of appellant. - C/20081/2019-SM - Final Order No. 20453/2019 - Dated:- 3-6-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Pradyumna G.H. Advocate For the Appellant Mr. Gopakumar, Jt. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 5.7.2018 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by Directorate of Revenue Intelligence (DRI) to the jurisdictional Customs Commissionerate, it appeared that the appellant had contravened the provisions of CBLR, 2013 and accordingly, a show-cause notice dated 9.5.2018 was issued to the appellant to show-cause as to why Custom Broker License should not be revoked under Regulation 18 of CBLR, 2013 and why security deposit should not be forfeited under Regulation 18 of CBLR, 2013 and penalty of ₹ 50,000/- should not be imposed. After considering the reply and submission of the appellant, the Commissioner of Custom vide impugned order held that the appellant has failed to advise the importer properly with regard to the correct classification of the goods and thus lacking in their ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stom House Agent/ Custom Broker cannot be held culpable when the Bills of Entry are presented on the basis of the documents and information furnished by the importer. In support of his submission, he relied upon the decision rendered in the case of Falcon India vs. CC: 2015 (326) ELT 728 (Tri.-Del.) and Boria Ram vs. CC, New Delhi: 2017 (354) ELT 661 (Tri.-Del.) wherein it has been held that when revocation of Broker s License is not warranted, imposition of penalty is also not warranted. He also submitted that consistently since 2013, the appellants have been awarded certificate of honour as top Custom House Agent in the Cochin Port and he has produced those certificates on record. 5. On the other hand, the learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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