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TMI Blog2022 (8) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... t or by its staff H Card holder. It is further held that simply assisting the customs as a witnesses or otherwise in the examination of the goods does not amount to mis-conduct. Accordingly, the penalty imposed under Regulation 18 of CBLR 2018 is uncalled for. The penalty imposed under Regulation 18 of CBLR, 2018 is set aside - appeal allowed. - Customs Appeal No.50474 of 2021 (SM) - FINAL ORDER NO.50684/2022 - Dated:- 3-8-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Rajiv Kumar Malik Shri Ram Avtar Singh, Advocates for the appellant Shri Gopi Raman, Authorised Representative for the respondent ORDER The issue involved in this appeal is whether the penalty of Rs.50,000/- has been rightly imposed under Regula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Regulation 18 read with Regulation 17 of CBLR, 2018. 4. The case was about alleged export of glass bangles on highly inflated value by mis-declaring description CTH for claiming ineligible IGST Refund, Drawback MEIS benefit on FOB value by an exporter namely M/s. Ronera Overseas Private Limited, who had exported such goods through a Customs Broker namely M/s. Glowstar International Ltd. On a specific intelligence, two container No.CLHU8510975 WHLU5264970 pertaining to 06 shipping bills (S/Bs) of the exporter, M/s. Ronera Overseas Private Limited were put on hold by Preventive Unit Rummaging Intelligence Division, New Customs House, Mumbai on 20.02.2019 and three more sailed Container Nos.TCKU9698085, EISU9088878 and TCKU9020550 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CB licence of the appellant had been issued. Consequent to the said report the Commissioner of Customs (Airport General), New Delhi suspended the licence of the appellant vide Order No.21/MK/SUSPENSION/POLICY/2020 dated 28.02.2020 in terms of Regulation 16(1) of CBLR, 2018 and thereafter, the said suspension was confirmed vide Order No.25 MK/SUSPENSION-CONFIRMATION/POLICY/2020 dated 20.03.2020 and the SCN was issued alleging that appellant has failed to comply with the provisions of Regulation 10(a), 10(b), 10(d), 10 (e), 10 (m) and 10(n) of CBLR, 2018 and therefore liable for action, as proposed in the SCN, under Regulation 14 read with Regulation 18 read with Regulation 17 of CBLR, 2018 including revocation of their Customs Broker Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant had participated in the examination of the export goods in question and the appellant failed to have proper supervision over such conduct of his H-card holder. 8. Being aggrieved, the appellant CHA is before this Tribunal, inter alia, on the grounds that admittedly, this appellant was not the CHA. M/s. Ronera Overseas Pvt. Ltd., whose export consignments were examined by the Customs and found to be over-valued for claiming illegal export benefits in the nature of IGST refund, duty draw back and MEIS benefits. It is further pointed out that the ld. Commissioner in the adjudication order has recorded the following categorical findings in favour of this appellant:- 21.4 It is evident that M/s.Ronera Overseas Pvt. Ltd. Was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the said CB deserves a penal action for the conduct of his employee as aforesaid. 22. In view of the above discussions and findings, I, therefore, pass the following order:- ORDER In exercise of the powers conferred under Regulation 17(7) of the CBLR, 2018:- (a) I revoke the suspension of Customs Broker (CB) Licence No.R-07/DEL/CUS/2016 valied upto 14.10.2025, issued to M/s. Maj Shipping Private Limited, J-6/135, IInd Floor, Rajouri Garden, New Delhi-110 027 and order the same to be restored with immediate effect. (b) I impose penalty of Rs.50,000/- (Rs. Fifty Thousand only) on the Customs Broker under Regulation 18 of the CBLR, 2018 and the same shall be deposited forthwith. 9. Ld. Counsel further urges that no m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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