Page 14 - ELT_1st September 2020_Vol 373_Part 5

xii EXCISE LAW TIMES [ Vol. 373
Customs Broker’s Licence (Contd.)
granted - Allegation that broker did not demonstrate desired level of
diligence and efficiency too vague, and lacking in objectivity, for
ascertainment without specificity - Neither Inquiry Authority nor
Commissioner of Customs scrutinized documentary and oral evidence
for arriving at such a conclusion - Time-line not complied with - Order
set aside - Regulations 10, 14, 17 and 20 of Customs Brokers Licensing
Regulations, 2018 — M.M. Logistics v. Commr. of Cus. (Airport & General), New Delhi
(Tri. - Del.) ....................................... 677
— Revocation of - Timeline for completion of proceedings - Receipt of
offence report intended to bring breaches to the knowledge of licensing
authority to be starting point for revocation proceedings - Original
information furnished by Inland Container Depot Commissionerate on 6-
4-2017, specifically pointing out role of Customs Broker, to be ‘offence
report’ within the meaning of Regulations - Show cause notice under
Section 124 of Customs Act, 1962, even if accepted as ‘offence report’, not
to be considered as point at which proceedings should have been
commenced - Owing to existence of prior intimation notice untenable
alternative as trigger that was express requirement for commencement of
proceedings under Customs Broker Licensing Regulations, 2018 - Offence
report dated 6-4-2017 not acted upon until long after proceedings under
Section 112 of Customs Act, 1962 were initiated against broker herein -
Time-lines prescribed in Regulation 17 ibid not complied with - Order of
revocation set aside — M.M. Logistics v. Commr. of Cus. (Airport & General), New
Delhi (Tri. - Del.) .................................... 677
CUSTOMS BROKERS LICENSING REGULATIONS, 2018 :
— Regulation 10 - See under CUSTOMS BROKER’S LICENSE ........... 677
— Regulation 14 - See under CUSTOMS BROKER’S LICENSE ........... 677
— Regulation 17 - See under CUSTOMS BROKER’S LICENSE ........... 677
— Regulation 20 - See under CUSTOMS BROKER’S LICENSE ........... 677
Customs House Agent not liable to penalty in absence of knowledge of
import of hazardous waste - See under CONFISCATION AND
PENALTY ...................................... 674
CUSTOMS NOTIFICATIONS :
— Notification No. 102/2007-Cus. - See under REFUND/REFUND CLAIM ... 714
— Notification No. 152/2009-Cus. (Sl. No. 833) - See under DEMAND ...... 698
CUSTOMS TARIFF ACT 1975 :
Chapter/Heading/sub-heading/Tariff Item
— 4102 29 20 - See under LEATHER .......................... 713
— 59 - See under LEATHER .............................. 713
— 8443 32 50 - See under PRINTER .......................... 718
— 8443 39 10 - See under PRINTER .......................... 718
— 8525 80 90 - See under DEMAND .......................... 698
CUSTOMS VALUATION (DETERMINATION OF VALUE OF
IMPORTED GOODS) RULES, 2007 :
— Rule 9 - See under VALUATION (CUSTOMS) .................. 709
EXCISE LAW TIMES  1st September 2020  14