brief facts of the case are that the appellant, a licensed Customs Broker, was engaged in the customs clearance work at ICD, Tughlakabad. Certain investigations ... violation of any provisions of the Customs Act can be alleged on the part of the Customs broker. Regarding KYC norms and obligations under Regulation
Manish and
Mr. Priyadarshi Manish, Advocates
versus
THE PRINCIPAL COMMISIONER OF CUSTOMS ... Respondent
Through Ms.Sonia Sharma, Senior Standing
Counsel
CORAM:
JUSTICE S.MURALIDHAR
JUSTICE ... collusion with the
Petitioner who is a customs house agent (now known as 'customs broker')
acted in collusion to make illegal import
passed by the Commissioner of Customs (Import & General), New Delhi. The appellant is the Custom Broker for the reasons mentioned in the show cause ... mentioned that Regulation 20(1) of Customs Brokers Licensing Regulation, 2013 states
The Principal Commissioner or Commissioner of Customs shall issue a notice in writing
Counsel also argued on merit. He submitted that the penalty imposed under Customs Act, 1962 against the appellant was set aside by Commissioner (A) vide ... time limit in terms of Regulation 22 of CHALR, 2004 (Customs Brokers Licensing Regulation 2014 also contains similar time schedule). The decision
Commissioner of Customs shall, within fifteen days from the date of such suspension, give an opportunity of hearing to the Customs Broker whose licence ... within fifteen days from the date of hearing granted to the Customs Broker :
Provided that in case the Commissioner of Customs passes an order
Commissioner of Customs shall, within fifteen days from the date of such suspension, give an opportunity of hearing to the Customs Broker whose licence ... within fifteen days from the date of hearing granted to the Customs Broker :
Provided that in case the Commissioner of Customs passes an order
Commissioner of Customs shall, within fifteen days from the date of such suspension, give an opportunity of hearing to the Customs Broker whose licence ... within fifteen days from the date of hearing granted to the Customs Broker :
Provided that in case the Commissioner of Customs passes an order
office of the CCE, Aurangabad vide their letter dated 29-03-2010 as well
as adjudication order of CCE quantifying the value of alleged suppressed ... action conducted by DGCE (Intelligence) against the few brokers and
sub-brokers who were involved in the trading into the Ingot/Billets and TMT
Bars
action conducted by DGCE (Intelligence) against the few
brokers and sub-brokers who were involved in the trading into the
Ingot/Billets and TMT Bars ... duty. Hence,
the investigation of the DGCEI made against the brokers and sub-
brokers referred by the Assessing Officer was also before the Ld.
Commissioner
also paying service tax for providing stock broker service. That SEBI vide Circular dated 12.05.2005 prohibited sub-brokers from doing business directly with investors ... Respondent is required to pay service tax as stock broker after 01.06.2005, when the main broker, M/s UPSE Securities Ltd., Kanpur
