Case Law Details
Meenu Rathore CB Vs CCE and ST (CESTAT Chandigarh)
CESTAT Chandigarh held that allegation of violation of regulation 10(b), 10(d) and 10(n) of Customs Broker Licensing Regulation, 2018 (CBLR) proved against the appellant. Accordingly, customs broker license duly revocable.
Facts- The appellant Meenu Rathore has been granted customs broker licence by the Commissioner custom, Amritsar and was permitted to work as customs broker at various customs stations. The appellant is engaged in the customs clearance of import and export. A show cause notice dated 19.07.2022 was issued by the Ld. Commissioner of Ludhiana under 17(1) of CBLR, 2018.
Post inquiry report and after considering the objections of the appellant, the Commissioner of Customs, Ludhiana vide the impugned order dated 13.01.2023 revoked the Customs Broker license of the appellant and forfeited the security and also imposed the penalty of Rs. 50,000/- against which the appellant has filed the present appeal.
Conclusion- We find that there are serious allegations made in the show cause notice dated 19.07.2022 against the appellant for contravention of regulation 10(b), 10(d) and 10(n) of licensing regulation, 2018. We also find that on the alleged allegations an inquiry officer was appointed who after affording adequate opportunity to the appellant submitted the inquiry report on the basis of which show cause notice was issued and the allegations of violation were proved against the appellant.
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