9911796707
TMI Blog2023 (3) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant Mr. R.N. Bandopadhyay, Adv. Mr. Vikash Singh,, Adv. ...for the respondent ORDER The Court : - This appeal filed by the revenue under Section 130 of the Customs Act is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata dated 26.7.2022 by which the appeal filed by the respondent was allowed and the order in original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs as the case may be which the respondent failed to do. c) Whether the respondent failed to advise the client to comply with provisions of the Act and Rules and Regulations and failed to bring the matter of this non compliance to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, thereby violating the provisions of Regulation 10(d) of CBLR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs or Assistant Commissioner of Customs, under Sub Section(5); We have heard learned Counsel on either side. The short question involved in the instant case was whether the Principal Commissioner of Customs was justified in revoking the Customs Brokers License granted in favour of the respondent. The Customs Department initiated investigation against four exporters and as a consequence o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated thereby implying that the goods in question has crossed the border. The Tribunal noted that in such factual scenario, the mere allegation that the respondent has not advised the exporter in an appropriate manner and he did not exercise due diligence was not established by the revenue by bringing on record the role played by the respondent in the alleged fake exports. It appears to be not in d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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