2017 (8) TMI 767

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....ing his licence as a customs broker, issued under the Customs Brokers Licensing Regulations, 2013 (hereinafter referred to as the 'Regulations' for short) was upheld. 2. We heard the learned counsel appearing for the appellant and the learned Standing Counsel appearing for the respondent. 3. Briefly stated the facts of the case are that the appellant is a customs broker whose licence was renewed as per Annexure A1 for the period till 14.7.2024. By Annexure A3 proceedings of the Commissioner, his licence was suspended under Regulation 19(1) of the Regulations. This was on the prima facie finding that the appellant had violated the provisions of the Regulations. They were granted a personal hearing on 10.9.2014 and Annexure A4 o....

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....ppointed and an enquiry was conducted with notice to the appellant. Finally, Annexure A10 report was submitted, with the following findings: "38. It appears from the above that the Customs Broker, M/s. Krishna Brothers have violated Regulations 11(a), (d), (k) and (n) of the CBLR, 2013. Even though the whole fraud was perpetrated by Shri. N. S. Mahesh, Shri. Mahesh got his accessibility in Customs area with the help of licence issued to this CB. Detailed study of case file reveals that this CB forwarded port entry pass for Shri. N. S. Mahesh. It is the responsibility of the CB to enlighten the importers or exporters regarding legal provisions and procedures. Also, it is their duty to invite the attention of the department, if they ....

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.... was challenged before the Tribunal and the Tribunal dismissed the appeal as per Annexure A13 order. It is in these circumstances this appeal is filed under Section 130 of the Customs Act, 1962. 7. Although several contentions were raised, to our mind the main contentions that require to be dealt with are that the enquiry was conducted in violation of principles of natural justice and that in the enquiry statements recorded under Section 108 of the Customs Act were relied on without complying with Section 138 B thereof. Insofar as the contention regarding non-compliance of the principles of natural justice, complained of by the appellant, is concerned, according to the appellant, although several material documents were relied on by the ....

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....ned, from Annexure A5 show cause notice itself it is evident that reliance is placed on Annexures A6, A7 and A8 and copies of these documents were furnished to the delinquent. However Annexure A10 Inquiry report reveals that several other documents were also relied on by the Enquiry Officer to arrive at his conclusions of guilt against the appellant. None of these documents, including the offence report, were furnished to the appellant. Even the contents of these documents were also not disclosed to them. In otherwords, these documents were relied on against the appellant behind their back and thus in violation of principles of natural justice. 9. Insofar as the second contention raised by the learned counsel with reference to Annexures ....