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TMI Blog2020 (11) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... from them at the time of issue of licence. From the facts pertaining to Order No. 61906/2019, dated 20th February, 2018 of Commissioner of Customs, Chennai-VIII, as narrated by Learned Counsel for the appellant, it was pointed out that two consignments, imported against bills of entry dated 22nd November, 2016 and 24th November, 2016 were, upon examination, found to contain 'imitation raw material glass beads weighing 28,490 kgs.' and 'crystal bowl valued at Rs. 81,000' without corresponding declarations. On the basis of preliminary investigation that the customs broker had filed the said documents without identifying the importer on record, the present proceedings under Customs Brokers Licensing Regulations, 2013 was initiated. 2. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed only when the act of the Customs broker in loss of revenue to the Customs and not otherwise which is evident from the relevant provisions of the CBLR and the bond in Annexure D executed by the broker. When there is a dear misdeclaration in respect of value and quantity, it is incomprehensible as to how can it be argued that there could not be any revenue loss. It is pertinent to mention here that this is not the only case where Customs broker has violated mandatory obligations case on them under CBLR, 2013. There are two more cases against the Customs broker where show cause notice under Regulation 20(1) have been issued. In one of these cases, Shri Subramaniyam, Director of the Customs broker Shri Shiv Ambica Clearing and Forwarding Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fault of the appellant. We cannot also but take note that the intimation letters sent by inquiry authority are dated 23rd October, 2017, 1st November, 2017 and 7th November, 2017 with just a week elapsing between the said communications and the dates, scheduled for hearing, not separated by even the same lapse of time. The notice for adjournments were, therefore, not appropriately phased as to facilitate a proper hearing but merely for technical compliance. 6. In the light of the narration highlighting the deviations from the principles of natural justice, which we find ourselves unable to condone, the consequences thereon cannot also be affirmed by us. However, the process initiated cannot be brought to a conclusion in favour of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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