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of <h1>Custom Broker License Revocation Upheld for Employee's Actions</h1> <h3>M/s ND Masrani Versus Principal Commissioner of Customs - Mumbai-General New Customs House, Ballard Estate, Mumbai</h3> M/s ND Masrani Versus Principal Commissioner of Customs - Mumbai-General New Customs House, Ballard Estate, Mumbai - TMI Issues:The issues involved in this case are the violation of regulations under the Custom Broker License Regulations, 2013, related to the clearance of unaccompanied baggage and the subsequent penalties imposed.Detailed Judgment:Issue 1: Violation of Custom Broker License RegulationsThe case involved the appellant, a holder of a Customs Broker License, who was found to have violated various regulations under the Custom Broker License Regulations, 2013. The violations included failure to comply with regulations 11(a), 11(b), 11(d), 11(e), 11(f), 11(m), and 11(o. The inquiry officer conducted an inquiry and submitted a report, leading to the imposition of a penalty of Rs. 50,000, forfeiture of the security deposit, and revocation of the Customs Broker License. The appellant challenged this order before the Tribunal.Issue 2: Defense and ArgumentsDuring the proceedings, the appellant's counsel argued that the conclusions were based solely on statements recorded by the investigation agency, without due consideration of the defense. It was contended that the adjudicating authority did not apply its mind and merely accepted the inquiry report. The appellant also disputed the charge of failing to advise the client on compliance with Customs Act provisions, highlighting that the passenger had signed a declaration stating the absence of contraband goods.Issue 3: Evidence and ResponsibilityThe authorized representative for the respondent presented evidence indicating irregularities in the handling of unaccompanied baggage by the appellant's employee. Statements revealed instances of unauthorized imports and payments made for clearance services. The appellant was held responsible for the actions of its employees, as per Section 17(9) of the Custom Broker License Regulations, 2013.Judgment and DecisionThe Tribunal carefully reviewed the case records and submissions. It upheld the impugned order, finding it reasoned and not arbitrary. The appeal was rejected, confirming the penalty, forfeiture of security deposit, and revocation of the Custom Broker License. A separate concurring opinion emphasized the responsibility of the appellant for the acts of its employees, leading to the dismissal of the appeal and confirmation of the Commissioner's order.This summary provides a detailed overview of the legal judgment, highlighting the issues, arguments presented, evidence considered, and the final decision reached by the Tribunal.
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