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TMI Blog2023 (4) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... any such non-compliance to the notice of the Deputy or Assistant Commissioner of Customs and that the customs broker should exercise due diligence to ascertain to correct information on his part to the clients. No case is made for alleged violation of Regulation 10 (d) (e) ibid, in as much as, no evidence to prove that he has given a wrongful information to the clients/importers; at the most, there can be an alleged violation of Regulation 10 (d) as much as at the time of import of impugned goods, there is a prohibition under law for such imports. However, for the same reason, proceedings have been initiated against the importers and have been dropped - the omissions and commissions of the Customs Broker have been mitigated; in this b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original No. 06/CUS/ASR/PRV/2020-21 dated 22.01.2021 passed by the Commissioner of Customs (Prev.), Amritsar by which the adjudicating authority has revoked the license of the appellant customs broker. 2. Brief facts of the case are that the appellant filed two bills of entry No. 5742690 5742763 both dated 19.11.2019 on behalf of M/s Brainwave Technologies and M/s S.B. Medical Systems for clearance of imported old and used medical equipments i.e. ventilators. It was alleged that the said equipments are prohibited as per Regulation 12(6) of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016. A show cause notice, under the provisions of the Customs Act, 1962, was issued to the importers as well as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re were in violation of CBIC Circular No. 37/2019 dated 05.11.2019 and No. 128/47/2019-GST dated 23.12.2019. He further submits that the mistake on their part was due to a bona fide belief that such second-hand ventilators are permitted to be imported as they were being imported all over the country; the proceedings against the importers were dropped; the appellant customs broker has suffered a lot and the livelihood of employees dependent on him are at stake; revocation order does not stand on merits and due to the procedure infractions also. 4. Doctor Shri Nikhil Kumar Singh, Learned Authorised Representative, for the Revenue submits that it is not a case of the customs broker that there was no infraction of imports-exports policy issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orandum indicates that several requests for relaxation of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 were made and that in view of the Covid-19 situation of the country, such relaxation has been issued. The relevant paras of the Memorandum read as under: Used critical care medical equipment for re-use (Basel No. B1110) falls under Schedule VI of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 as amended from time to time and prohibited import. Several requests/applications have been received in the Ministry and also pending before the different Hon ble Courts in the Country for relaxation in the import of used critical care medical equipment for re-use (Basel No. B1110) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, for the same reason, proceedings have been initiated against the importers and have been dropped. We find that the omissions and commissions of the Customs Broker have been mitigated; in this background, continuation of proceedings against the customs brokers is unwarranted as the goods which were prohibited at the time of import were permitted to be cleared at a later stage due to an emergency situation prevailing due to Covid-19 pandemic. The plea of the appellants that the import of second hand ventilators are going on at various customs stations cannot be discarded as the circulars mention that several requests for relaxation of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 were made in view of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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