Appeal dismissed; merger validity not reopened, leasehold rights transferred to corporate debtor formed liquidation estate; section 36(4)(a)(iv) inapp...
CESTAT allowed the appeal of the customs broker and set aside the impugned order of suspension/revocation of the customs broker licence. The Tribunal held that, under CHLR 2018, the broker's duty is confined to verification of exporter details on the basis of documents such as IEC and PAN, and there was no allegation that these documents were forged or fabricated. CESTAT found no evidence of mens rea, collusion, or failure of due diligence by the broker, and noted that customs officers themselves had examined the goods, issued Let Export Orders, and enabled grant of RoSL. Considering proportionality, the prolonged deprivation of the broker's right to conduct business, and the absence of proof of involvement in the fraudulent rebate claims, CESTAT concluded that penal action was unjustified and directed restoration of the licence, thereby fully exonerating the appellant.
CESTAT allowed the appeal of the customs broker and set aside the impugned order of suspension/revocation of the customs broker licence. The Tribunal held that, under CHLR 2018, the broker's duty is confined to verification of exporter details on the basis of documents such as IEC and PAN, and there was no allegation that these documents were forged or fabricated. CESTAT found no evidence of mens rea, collusion, or failure of due diligence by the broker, and noted that customs officers themselves had examined the goods, issued Let Export Orders, and enabled grant of RoSL. Considering proportionality, the prolonged deprivation of the broker's right to conduct business, and the absence of proof of involvement in the fraudulent rebate claims, CESTAT concluded that penal action was unjustified and directed restoration of the licence, thereby fully exonerating the appellant.
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