Regulation 20(7) of CBLR 2013 and Regulation 17(7) of Customs ...

Customs broker's license revoked over delayed show cause notice & insufficient evidence of direct involvement in import irregularities. Penalty reduced, license reinstated.

Case Laws Customs

August 31, 2024

Regulation 20(7) of CBLR 2013 and Regulation 17(7) of Customs Broker License Regulation 2018 mandate issuing show cause notice within 90 days from receipt of offence report, but failure to adhere is directory, not mandatory. Department unduly delayed issuing show cause notice and finalizing Order-in-Original after receiving Enquiry Report. Show cause notices to importers did not mention appellant's role in alleged clandestine activities. Appellant operated with minimal staff during COVID, lacking direct control over employee's Chennai transactions. No direct involvement of appellant established, but some negligence cannot be ruled out. CHA License revocation set aside, directed to restore immediately. Penalty reduced to Rs. 5,000/- considering appellant's over one-year business loss. Appeal partly allowed.

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Regulation 20(7) of CBLR 2013 and Regulation 17(7) of Customs ...

Customs broker's license revoked over delayed show cause notice & insufficient evidence of direct involvement in import irregularities. Penalty reduced, license reinstated.

Case Laws Customs

August 31, 2024

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