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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 ..... is appeal. 2. It transpires from the records that Customs Broker License was issued to the appellant in the year 1991 and while applying for grant of the license, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of regulation 10(k) is as follows: "33. I further notice that the CB has also contended that copy of offence report in this case has not been provided 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 forg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Customs Broker.- A Customs Broker shall- xxx xxx xxx (k) maintain up to date records such as bill of entry, shipping bill, transshipment application 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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