PER: C J MATHEW

M/s Shivam Clearing Agency Mumbai Pvt Ltd, holder of customs broker licence no. 11/1044), who had been was proceeded against and in accordance with the powers under regulation 17 of Customs Brokers Licensing Regulations, 2018 , only to have their licence revoked and security deposit forfeited while, at the same time, imposed with penalty of ₹ 50,000 under regulation 18 of in order, [order-in-original no. 23/CAC/PCC(G)/SJ/CBS-Adj dated 10th July 2024] of Principal Commissioner of Customs (General), Mumbai. It would appear that the confirmation of the charges of having breached regulation 10(d) and 10(e) of , with breach of regulation 10(m) held as not proved, on the finding that the appellant herein had facilitated clearance of six, out of 49, shipping bills pertaining to M/s Hasu Impex in which goods were allegedly overvalued to avail ineligible drawback, was held to suffice for all the possible detriments being fastened on them. The licensing authority has rendered finding that ‘6. Discussion and Findings:-

I have gone through the record of the case, offence report dated 15.11.2022, the Show Cause Notice dated 29.03.2023, and Inquiry Report dated 08.03.2024 Oral an