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TMI Blog2025 (2) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... the department not to provide copies of the documents to the landlord. This, according to the Commissioner, raises questions about the conduct of a customs broker. According to the Commissioner, a customs broker should not shift the blame on the landlord, when the customs broker himself is a party to the rent agreement. The Commissioner has presumed that the rent agreement is a forged document and on that basis has recorded this finding. The appellant had been repeatedly informing the department that he has a serious dispute with the landlord, but the Commissioner has treated this rent agreement as a forged document only for the reason that the landlord denied having signed it. The Commissioner failed to appreciate that the premises from w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nse, the appellant had indicated the address as CB-96, Ring Road, Narayana, New Delhi-110028. The Customs Broker License was granted to the appellant and it was also renewed from time to time at same address. 3. It transpires from the records that a letter dated 05.12.2022 was sent by the appellant regarding the updation of the e-mail address in the records of the department. It is the receipt of this letter that appears to have set in motion investigation by the department. For the purpose of examining this letter sent by the appellant for updation of the e-mail address, an enquiry appears to have been caused regarding the address mentioned by the appellant while applying for Customs Broker License. It transpires from the records that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them. However, I observe that all the correspondences which formed basis of the offence levelled against the CB have already been provided to him and also discussed at length in the impugned SCN. It is worth mentioning that the Customs Department expects all the stake holders to work properly and strictly as per the law and expects their conduct to be above board; that the Department needs the CBs with highest degree of integrity and professional conduct with moral ethics and honesty. But in the instant case, the CB was found wanting on these points; that while submitting the forged documents their conduct was found to be below par, that they have even requested the Department not to provide copies of any documents submitted by them to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n etc., all correspondence, other papers relating to his business as Customs Broker and accounts including financial transactions in an orderly and itemized manner as may be specified by the Principal Commissioner of Customs or Commissioner of Customs or the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be: …………………………………….." 7. A bare perusal of regulation 10(k) of the 2018 Regulations indicates that it does not deal at all with the business address of a Customs Broker. 8. A perusal of the impugned order shows that much emphasis has been placed by the Commissioner on the rent agreement submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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