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TMI Blog2024 (4) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... KOL/CUS/AP/ADM/ 14/2021, dated August 2, 2021. 2. The adjudicating authority, vide impugned order, ordered revocation of the Customs Broker Licence held by the appellant, besides ordering forfeiture of the full amount of security deposit furnished by them, in addition to also imposing a penalty of Rs. 50,000/-, in exercise of powers vested under Regulation 18 of the Customs Brokers Licensing Regulations, 2018 (CBLR). 3. It is pointed out by the Learned Advocate that the Customs Broker Licence of the appellant was already ordered for revocation vide Order No. KOL/CUS/AP/ADM/08/2021, dated 17 June, 2021. He further submits that the said fact is also made a note of in the impugned order under challenge. The submission of the learned Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation. 5. Upon compliance of the aforesaid directions, the conduct of enquiry and investigations by the DRI (including seizure of the consignments) a show cause notice was issued to the importers that culminated in imposition of penalty under Section 117 of the Customs Act, 1962. The fact of imposition of penalty under Section 117, aforesaid is leviable for contraventions not expressly covered. It is the appellants contention that there was no omission or commission of offence on the part of the Customs Broker to invite action under the said penal provision. 6. We have heard both sides and perused the case records. 7. It is observed, as pointed out from the records of the case that the impugned show cause notice was issued for confisc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in case of non-compliance shall bring the matter to the notice of the Deputy/Assistant Commissioner of Customs. (e) exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage." 9. We note that Ghojadanga is notified as a Land Customs Station under section 7 of the Customs Act, vide Notification No. 63/1994-Cus. (N.T.), dated 21-11-1994 as amended vide Notification No. 45/2010-Cus. (N.T.), dated 4-6-2010. The corresponding route, notified for import and export of goods is "that portion of the main road from Itinda to Ghojadanga, which passage to Satkhira via Bhomra in Bangladesh." The goods have obviously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is further augmented when a Bangladeshi vehicle is seen parked in similar manner and the same is negotiated, it is virtually impossible for the Indian vehicle to get and load the vehicle for further transportation to Indian cities. 10. In the instant case, the goods imported being edible oil were brought into India in Bangladeshi tankers having been given permission for entry by the Proper Officer of Customs. It is on record that samples of imported goods were drawn, goods assessed and duty paid thereon. The imported oil was transferred to India tankers, which were taken up for verification of the nature of the edible oil and subsequently seized. The tankers, therefore, bringing oil into India were reportedly not available when DRI offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the importers, before even the cause of this action was initiated. Moreover, nothing wrong with the consignment imported was detected by the authorities as a result of their enquiry. Further, it is also on record that the goods as well as the vehicles after enquiry were instantly allowed release (though provisionally) to the owners and no penal provisions under Section 112 of the Act were invoked. 12. We further note that the learned Assistant Commissioner of Customs, Ghojadanga LCS vide letter dated 11-5-2023, addressed to the Deputy Commissioner, (AR), ERB, on the aspect of issuance of Notification under section 8 of the Customs Act for approval of Landing Place and Specify Limits of Customs Area in respect of the said LCS has infor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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