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TMI Blog2024 (12) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs on 9th January 2024, which has outstripped prescriptions set out in regulation 17 of Customs Brokers Licensing Regulations, 2018, was, though brought before the licensing authority, discarded by drawing upon the decision of the Hon'ble High Court of Bombay in THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL) MUMBAI VERSUS UNISON CLEARING PVT. LTD., AND OTHERS. [ 2018 (4) TMI 1053 - BOMBAY HIGH COURT] . The licensing authority attempted to justify the delay on the ground of transfer of officers having impeded conclusion of enquiry within the prescribed period. The licensing authority is entrusted with responsibility, including of all aspects of statutory and administrative roles, by assumption of office and such official, found fit to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HON BLE MR C J MATHEW , MEMBER ( TECHNICAL ) And HON BLE MR AJAY SHARMA , MEMBER ( JUDICIAL ) Shri J C Patel , Advocate for the appellant Shri Ranjan Kumar , Assistant Commissioner ( AR ) for the respondent ORDER PER : C J MATHEW M/s M D Ruparel Sons, holder of customs broker licence no. 11/244 found themselves amidst the make-believe world of dream merchants from which they were transported back to the real world from having been subjected to proceedings under Customs Brokers Licensing Regulations, 2018. 2. Briefly, the appellant had filed bills of entry no. 4963255/07.08.2021 and no. 5466407/16.09.2021 for M/s Firoza Movie International Enterprises, who, having procured blank cartridges 9mm Kaiser that they informed as also to be air gun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been cleared without objection, were not provided to them and that statements of the importer as well as the report of the Central Forensic Science Laboratory (CFSL), Hyderabad, which had been relied upon, were not tested through cross-examination of both - the deponent as well as the licensing authority despite their request. 6. Learned Counsel placed reliance on the decision of Hon'ble High Court of Telangana in Shasta Freight Services Pvt Ltd v. Principal Commissioner of Customs, Hyderabad [2019 (368) ELT 41 (Telangana)] and on the decision of the Hon'ble High Court of Delhi in Basudev Garg v. Commissioner of Customs [2013 (294) ELT 353 (Del.)] and drew attention to the decision of the Tribunal in AB Paul Company v. Principal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are matter of concern to police authorities but not relatable to advice that a customs broker should render. It was submitted by him that there had been no attempt at any stage by the importer or themselves to portray the goods as anything other than blank cartridges and, consequently, there could be no breach of regulation 10(d) of Customs Brokers Licensing Regulations, 2018. 8. Insofar as breach of regulation 10(e) of Customs Brokers Licensing Regulations, 2018, requiring customs broker to exercise due diligence in ascertaining correctness of any information which is imparted to the client, was concerned, Learned Counsel submitted that the licensing authority had relied on the statement of the importer without subjecting the contents t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able under Customs Brokers Licensing Regulations, 2018 was disproportionate. 11. We have heard Learned Authorised Representative at length. 12. At the threshold of every proceedings which has the effect of altering the near master-servant relationship between the licensing authority and the licensee, the prescriptions in the Regulations stand rigid and immutable. The substantial delay that occurred between the offence report of May 2022 and the final determination of proceedings on 9th January 2024, which has outstripped prescriptions set out in regulation 17 of Customs Brokers Licensing Regulations, 2018, was, though brought before the licensing authority, discarded by drawing upon the decision of the Hon'ble High Court of Bombay in Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nison Clearing P Ltd, had held that the stipulations in regulation17 of Customs Brokers Licensing Regulations, 2018 would acquire the character of being directory upon demonstration that customs broker was responsible for the delay in completion of the proceedings. That is not the case here; on the contrary, it would appear that the administration had, for one reason or the other, failed to comply with the prescriptions. In re AB Paul Company, the Tribunal has held 14. Though the said decision has categorically held that time-lines in the Regulations are to be deemed as directory , the context is not without significance. It was held that setting aside of revocation, at the appellate level, by resort to ascertainment of conformity with time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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