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TMI Blog2022 (8) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... e one recorded by the Tribunal, cannot be taken. The appeal is found to be without merit is accordingly dismissed. - CUSTOMS APPEAL NO. 7 OF 2021 WITH INTERIM APPLICATION (L.) NO. 11249 OF 2021 IN CUSTOMS APPEAL NO. 7 OF 2021 - - - Dated:- 27-7-2022 - DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ. Mr.Jitendra B. Mishra for appellant. None for the Respondent PC : 1. This appeal has been preferred in terms of section 35G of the Central Excise Act, 1944 (for short, the Act ) against the order dated 23rd July 2020 passed by the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Mumbai, West Zonal Bench. 2. The following questions of law have been proposed for our consideration : (a) Whether, in the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gold bars hidden in bathroom slippers. These 38 Gold bars were seized as Smuggled Goods being in violation of the provisions of the Customs Act, 1962 and that the same were liable for confiscation thereunder. The respondent, it was alleged, being the Custom Broker, was supposed but had failed to verify the antecedents and bona fides of the importer Shri Mustaq Sayed Abu Baqr in terms of Regulation 11(n) of CBLR, 2013 and had also not complied with the KYC norms. It was, thus, held that the respondent had not exercised due diligence in discharging its obligations. 4. A show cause notice, dated 29th January 2018 was subsequently issued under Regulations 18, 20 and 22 of the Customs Broker Regulation, 2013 asking the respondent to show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d without considering all the issues which had been raised by the respondent before the Commissioner of Customs. (b) The Tribunal recorded on the basis of record that in the hearing held on 12th August 2018, for purposes of recording the statement of the investigating officer, the Custom Broker was not shown to be present and that there was no proof that it had been served with the notice for that hearing. (c) The Tribunal, on the basis of record, held that in the hearing fixed on 7th August 2019, the Custom Broker had sought certain documents including the Order-sheet of the previous hearing, which upon being furnished, elicited a protest from the Custom Broker on the recording of the statement of the investigating officer, in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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