TaxTMI 
TaxTMI 
2016 (2) TMI 438
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....llant is a Licenced Customs Broker having Licence No.R-292/CHA issued under the provisions of CHALR 2004 (now CBLR 2013).The Appellant's licence was suspended on 10.5.2013 based on the investigation report received from DRI that appellant have violated the Regulations and one of their employees forged the document of export shipment of polished granite slabs. Subsequently, suspension was revoked on 15.5.2013 vide Order No.21019/2013. However, proceedings continued under Rule 22 of CHALR. Subsequently, SCN dt. 27.9.2003 was issued for revocation of licence and on receipt of the Inquiry Officer Report from the Inquiry Officer and following the principles of natural justice, the adjudicating authority revoked the licence only for a period ....
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....epartment. He relied the following case laws :- (1) ARK Logistics (P) Ltd. Vs CCE Hyderabad 2010 (261) ELT 648 (Tri.-Bang.) (2) Shri Ganesh Shipping Agency Vs CC Bangalore 2011 (271)ELT 236 (Tri.-Bang.) (3) Worldwide Cargo Movers Vs CC Mumbai 2006 (202) ELT 729 (Tri.-Mumbai) (4) Falcon Air Cargo Travel Pvt. Ltd. Vs UOI 2002 (140) ELT 8 (Del.) 4. On the other hand, Ld. A.R for Revenue reiterated the findings of the adjudicating authority and submits that CHA cannot be absolved from the misconduct or forgery committed by the employee. Therefore, the adjudicating authority rightly invoked CHALR regulation for revoking the licence. 5. We have carefully considered the submissions of both sides and examin....
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....A during the personal hearing and the, written submissions dt. 15.05.2013 and taking into account the decision taken by the Division Bench of Hon'ble Delhi High Court in the case of M/s. Falcon Air Cargo and Travels (P) Ltd. vs Union of India, reported in 2002(140) EL.T. 8 (Del.), in which the Hon'ble Court observed that punishment has to be proportionate to the offence, suspension of the CHA in all 5 locations, where the CHA is operating, will not be commensurate with the offence, I feel that immediate suspension of the CHA, ordered under Regulation 20(2) of the CHALR, 2004 can be revoked. I place reliance on case law referred by the CHA in their written submissions mentioned at Para 13.12(iv) above, in which Hon'ble Tribunal o....
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....enal action of revocation of licence. 8. In this regard, we find several Tribunal's decisions consistently held that the CHA cannot be held liable for the acts of employee and set aside the revocation of Licence. The important Tribunal decisions are in the case of (1) ARK Logistics (P) Ltd. Vs CC (supra) (2) Shri Ganesh Shipping Agency Vs CC (supra) (3) Worldwide Cargo Movers Vs CC (supra) and (4) Falcon Air Cargo Travel Pvt. Ltd. Vs CC (supra). 9. Further, we find that the Hon'ble High Court of Delhi in the case of Asiana Cargo Services Vs CC Delhi in their Final Order No.Cus.AA.24/2012, C.M. APPL. 19694/2012 dt. 14.3.2014 set aside the revocation of licence. The relevant paragraphs of the Hon'ble High Court order are rep....
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.... G cards to two individuals and that alone. A penalty of revocation of license for this contravention of the CHA Regulations unjustly restricts the appellant's ability to engage in the business of the CHA for his noble lifetime. As importantly, it skews the proportionality doctrine, substantially lowering the bar for revocation as a permissible penalty, especially given the dire civil consequences that follow. On the other hand, the minority Opinion of the CESTAT, delivered by the Judicial Member, correctly appreciates the balance of relevant factors, i.e. knowledge/ mens rea , gravity of the infraction, the stringency of the penalty of revocation, the fact that the appellant has already been unable to work his license for a period of 6....