9911796707
TMI Blog2022 (8) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri M.P.Toppo, Ld.Authorized Representative for the Respondent and have perused the documents placed on record before us. 3. A perusal of the Order-in-Original reveals that a prohibition order was received from Asstt. Commissioner of Customs, West Bengal, as to the investigation that was initiated into fake exports for the claim of drawback by a number of exporters; that some of the exporters had reported to have made fake exports of various consignments to Bangladesh through Petrapol Land Customs Station and thereby availed drawback; that the said exporters had not furnished Bank Realization Certificates confirming realization of export proceeds; that it was the Appellant who was appointed as Customs Broker in all the above exports; tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f all the formalities was the export manifest generated, which implied that the goods in question had physically crossed the border. 5. In the impugned order the Principal Commissioner of Customs has referred to the Inquiry Report which was submitted on 26.08.2019 and the Appellant's submission and concluded that the findings of the Inquiry Officer that the Appellant had violated the Regulation 10(d) and 10(e) of CBLR, 2018 was correct and thereafter has ordered the revocation of Customs Broker Licence along with the order as to the forfeiture of full amount of the Security Deposit furnished by the Customs Broker as per Regulation 18 of CBLR, 2013. 6. Regulation 10(d) talks of advice by a Customs Broker to his client to comply with the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. In view of the above discussions, we are of the clear opinion that the revocation of licence was definitely not called for and hence we set aside the impugned order in so far as it relates to the revocation of Customs Broker Licence. But, however, since the Appellant was also unable to satisfy us on the aspect of advising its client and exercising due diligence, we are of the opinion that it would meet the ends of justice if a penalty by way of deterrent is imposed, inasmuch as, instead of forfeiture of the full Security Deposit, Rs.25,000/-(Rupees Twenty Five Thousand only) of the sum is ordered to be forfeited under the provisions of Regulation 14 of CBLR, 2018. 10. In the result - (i) The impugned order to the extent of revocation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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