HC
dismisses Custom Broker’s writ petition against prohibition order under
Regulation 23 of Customs Brokers Licensing Regulations, 2013 for alleged
mis-declaration of rate of duty applicable on imported goods; Referring to
earlier ruling in case of Capricon Logistics Pvt. Ltd., HC rejects assessee’s
plea that in terms of Section 129-A of Customs Act, only a decision or order
passed by Principal Commissioner / Commissioner of Customs as an ‘Adjudicating
Authority’ is appealable; Holds that Dept. authorities including Appellate
Authorities and CESTAT are better equipped and manned with experts in the field
to measure pros and cons of cases arising under Customs Act, and are better
disposed of to deal with situations arising under the Regulations; A Customs Broker
cannot completely disentangle or distance himself from mis-declaration made on
behalf of / by importers themselves, states HC while observing that the
non-obstante provisions of Regulation 23 to prohibit a Customs Broker from
working in any section of Customs territory have been enacted to put in place
effective measures against illegal activities and duty evasion; Hence,
procedure of giving prior notice or hearing opportunity has been deliberately
excluded, observes HC and accordingly, directs CESTAT to consider matter on
merits under appellate jurisdiction : Karnataka HC
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