TaxTMI 
TaxTMI 
2018 (3) TMI 125
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....s of foreign brand cigarettes were found concealed behind the declared goods. The said foreign origin cigarettes and A4 size paper with approximate market value of Rs. 2.16 crores and Rs. 19.09 lakhs respectively were seized under provisions of Customs Act, 1962. A show cause notice dt. 27.01.2016 was issued to the appellant proposing revocation of their license and for forfeiture of security deposit in terms of Regulation 18 of the Customs Broker Licensing Regulations (CBLR) 2013. The SCN has culminated in the impugned adjudication Order-in-Original No.47923/2016 dt. 27.06.2016 wherein the Commissioner has ordered revocation of the Customs Broker License and forfeiture of full amount of security deposit. Hence this appeal. 2. On 20.02.2....
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....thout any tangible evidence, the harsh punishment of revoking the Customs Broker Licence cannot be meted out merely based on depositions of interested parties like M/s.Daalpin Clearing & Forwarding. v. In this case, the allegation is that the appellant is that he merely signed blank forms and such an act of bonafide mistake cannot be the ground for revocation of Customs Broker Licence which results in denial of right to life. (K.S.Swant & Co. Vs. CC [2012 (284) ELT 363 (Tribunal)], which was followed in the recent decision of the Tribunal in Parekh Cargo Logistics Pvt. Ltd. Vs. CC Pune [2017 (347) ELT 657 (Tri.-Mumbai)]. 3. On the other hand, Ld.A.R. Shri K. P. Muralidharan supports the impugned order. He draws attention to para....
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....there is any form of correlation between Ace Global Logistics and Prince Traders on the admitted smuggling that was unearthed. (v) The allegation of DRI that appellants have facilitated persons other than the IEC holder to clear good by using IEC of Prince Traders is unwarranted. (vi) It is also unreasonable to hold the appellant culpable of having indirectly facilitated Shri R.R.Bhubalan for monetary consideration since investigation is at a very nascent stage. (vii) Therefore it is concluded that allegations framed against Global Logistics do not merit validation especially at the nascent stage of investigation and when there are only hypotheses to go by and the main culprits have not been brought to book. ....
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....stablished without doubt that the customs broker had colluded with the importer to enable the fraud to take place. No such culpability is forthcoming in respect of the appellant herein. On the other hand, the Inquiry Officer, appointed under CBLR 2013, has opined that there is no substantive case to level charges violation of Regulation 11(a), (b), (n), (e) & (k) of the CBLR, 2013. The Inquiry Officer has in fact clearly stated that he has not found anything substantial that can merit proposing revoking the license of the appellant or imposing the penalty. The Inquiry Officer has categorically reported that at the most, appellant may be given a strict warning. 7. Even in respect of the infraction of a CHA broker for having signed blank d....