TaxTMI 
TaxTMI 
2017 (10) TMI 702
X X X X Extracts X X X X
X X X X Extracts X X X X
....the first Petitioner for grant of license under the Customs Brokers License Regulation 2013 (for short "the said Regulation") which came into force with effect from 21st June 2013. The application was made pursuant to the public notice dated 12th December 2013. By order / communication dated 25th March 2015, the Deputy Commissioner of Customs, Custom Brokers Section, Mumbai rejected the application for grant of new custom brokers license (for short "the license") on the ground that condition specified in clause - (e) of the Regulation 5 is not satisfied. An Appeal was preferred against the said order by the Petitioners before the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short "Appellate Tribunal"). It....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e (e) of Regulation 5 operate in different fields. On facts he did not dispute that the Petitioners have not challenged the judgment and order dated 30th October 2013 passed by the Appellate Tribunal at New Delhi by which a penalty was imposed on the Petitioners. 3. We have given very careful consideration to the submissions. We have perused the said Regulation. Clause (c) of Regulation 2 defines Customs Broker which reads :- REGULATION 2. Definitions. - In these regulations, unless the context otherwise requires, - (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "company" means a company as defined in the Companies Act, 1956 (1 of 1956); (c) "Customs Broker" means a person licensed under these....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssioner of Customs, as the case may be], that (a) he is a citizen of India; (b) he is a person of sound mind; (c) he is not adjudicated as insolvent; (d) he has neither been convicted by a competent court for an offence nor any criminal proceeding is pending against him in any court of law; and (e) he has not been penalised for any offence under the Act, the Central Excise Act, 1944 and the Finance Act, 1994. (f) An individual applicant or in case the applicant is a firm or company its partner or director or an authorised employee who may handle the Customs work shall; (i) be a graduate from a recognised University, and (ii) possess a professional degree such as Masters....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... show that there are distinct provisions empowering imposition of penalty for various lapses, non compliances or breaches of the provisions of law. For example, under the said Act, Chapter 14 deals with imposition of penalties. In all the three statutes, there are specific provisions relating to offences and prosecutions. Chapter 16 of the said Act deals with offences and prosecution. Clause (d) of Regulation 5 specifically applies when the applicant is convicted by a competent Court for an offence. Second part of Clause (d) makes it obvious that such conviction will have to be in criminal proceedings. Clause (d) covers conviction by a competent Court for the offences punishable under the said Act, the Central Excise Act, 1944 and Finance A....