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.

View Source

← Previous Next →

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

You may also like:

Revocation of Customs Broker License - Period of limitation - relevant date for issuing SCN after the offence report - The show cause notice dated 24.01.2020 proceeding...

Customs broker's license suspension case involving violations of Regulations 10(d) and 10(e) of Customs Brokers Licensing Regulations (CBLR), 2018. Gross mis-declaration...

Revocation of customs broker license challenged due to lack of specific allegations in show cause notice regarding violations of Regulations 11(n) and 17(9) of 2013...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

Revocation of Customs Broker License - It is not permissible to revoke the Customs Broker’s licence of the appellant with nothing more than some suspicion. The suspicion...

Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

This instruction clarifies that Customs Brokers should not be routinely implicated as co-noticees in cases involving interpretative disputes, unless their abetment in...

Revocation of the Customs Broker Licence - The appellant argued that the license had already been revoked once and reinstated by the Tribunal, making the subsequent...

Revocation of Customs Broker license - The appellant has violated the Regulations as alleged in the show-cause notice and are guilty of gross negligence in performance...

Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax...

Continuation of Suspension of Customs Broker License - The punishment meted out to the Custom Broker should be commensurate with such omission. It is a settled law that...

Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

Customs broker's license revoked for non-compliance with Regulations 13(d), 13(e), and 13(f) of CHALR, 2004. Delay in inquiry proceedings. Broker held license since 1983....

Revocation of a customs broker's license and imposition of penalty under the Customs Brokers Licensing Regulations, 2018. The key points are: The finding that the...

The case involves a Customs Broker's license revocation for involvement in mis-declaration and fraudulent export of "Uric Acid." The Commissioner of Customs followed the...

Quick Updates: