TaxTMI 
TaxTMI 
2016 (12) TMI 760
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....sequent upon misdeclaration detected in bill of entry no. 8060973 dated 27^th September 2012 for import of a mixed variety of goods. Allegedly, the goods were found to have been misdeclared in quantity and description; the goods were held to have been undervalued by five times and the importer-on-record was found to be a college student through whom an Import-Export Code had been obtained following which he issued a power-of-attorney to the alleged operator of the import business. 2. In adjudication proceedings under Customs Act, 1962 initiated on 28^th June 2013, the appellant, and his employee, were placed on notice for imposition of penalty under section 112 of Customs Act, 1962. The licence was suspended vide order no. 09/2013-14 dat....
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....by M/s Mehul & Co before commencement of operations. Hence, this appeal. 4. The relationship between the customs broker and licencing authority is a statutory one. While the authority is not employer of the brokers, the brokers themselves as well as that of their kin and their employees, are dependent upon the licence for their livelihood. Consequently, the relationship though certainly not one of master-servant is one whose termination has as grave consequences as that of dismissal of an employee from an organization. Accordingly, the sanctity of procedure and adherence to principles of natural justice can be no less than that prescribed for disciplinary proceedings. 5. One of the contentions of the appellant is that the proceedings ....
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....s to cover subordinate legislation, there is a specific incorporation of the expression 'and the rules framed thereunder.' Such qualifying is conspicuously absent in section 108. That is not entirely surprising as proceedings under the Customs Act, 1962, that may resort to inquiry under section 108 may result only in fiscal detriment while proceedings under the Customs Brokers Licencing Regulations, 2013 could lead to deprivation of livelihood. Conformity to process and evidence beyond statements are a pre- requisite for acts that are detrimental to of the livelihood of an licencee. The inquiry report has accorded overwhelming relevance to the contents of the statements recorded under section 108. While these could be relied upon for the na....
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....ntual order of revocation would be invalid.' 7. The decisions cited by Learned Authorized Representative and, in particular that of the Tribunal in Baraskar Brothers v. Commissioner of Customs (General), Mumbai [2016-TIOL-482-CESTAT-MUM] are not as recent as that of the Principal Bench. We also take note that this decision, while holding that time limitation provided in the Regulations is directory and not mandatory, did scrutinize the various findings on merit before dismissing the appeal against the revocation. The precedential value of this decision in deciding upon a challenge to the validity on the ground of non-adherence to the time-lines is not evident. 8. The suspension was ordered seven months after the search of premises. Th....