TaxTMI 
TaxTMI 
2018 (11) TMI 1230
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....(now Regulation 17 of Customs Brokers Licensing Regulation, 2018) against the appellant. The appellant is the holder of Customs House Brokers Licence No.F5 (AAACF6464CCH001) issued by the Commissioner of Customs (Airport & Admin.), Customs House, Kolkata under Regulation 7(1) of CBLR, 2013 to transact Customs Clearance work within the jurisdiction of Kolkata Customs Commissionerate. The Custom Broker was also permitted to work under jurisdiction of Delhi Customs. The validity of licence was up to 07.01.2026. 2. After receipt of office report from Order-in-Original No.34/KB/Prohibition/Policy/2017 dated 20.06.2017 passed by the Commissioner of Customs (General), NCH, New Delhi, which was received by the Commissioner of Customs House, Kolk....
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....e booked by it. The DRI Headquarter New Delhi, had detected a case of fraudulent availment of draw back by some fictitious firm. During the investigation it was found that the customs broker, the appellant and M/s. Pawan Kumar Tiwari has facilitated the customs clearance of the exported goods of certain fictitious exporting firms. It was also found by the DRI that the appellant failed to comply with the obligation cast upon them by Customs Brokers Licensing Regulation, 2013. The preliminary investigation report of DRI intimated the involvement of the appellant. 5. Ld. Advocate on behalf of the appellant submits that the appellant appointed Shri Surendra Gupta as Manager to look after the functioning of Delhi Office and to supervise the j....
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.... not the actual exporters. That during course of investigation, DRI, New Delhi recorded the statements of Shri Surendra Gupta, Manager of the appellant company, Shri Vijoy Goel who provided the export documents to Shri Surendra Gupta and Shri Amit Mallick who provided the export documents to Shri Vijoy Goel and Shri Manish Gupta who arranged for documents for obtaining IE Code form DGFT, New Delhi under Section 108 of the Customs Act 1962. But both the summons issued to the exporters at their IE Code address have been returned back by the postal authority with the remark left/not known. None of the exporters were available during the investigation, DRI, New Delhi came to the conclusion that the exporters were fictitious and fraudulently ava....
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....1.07.2017, but no action was taken. Show Cause Notice was issued to the appellant by the respondent for alleged violation of Regulation 11(a), 11(n) and 17(9) of CBLR,2013 and appointed an Inquiry Officer to examine the allegation without providing any relied upon documents. The Inquiry Officer submitted its report after the stipulated period of three months confirming the alleged violation of Regulation as mentioned above without considering the submission made by the CB Firm on the basis of facts mentioned in the show cause notice. The appellant made a representation against the Inquiry Report dated 26.12.2017 to the respondent Commissioner in terms of Regulation 20(1) of the CBLR 2013 as the Inquiry has not been carried out in terms of R....
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....gned order is not sustainable and to be set aside in the appeal. It was also prayed before us that the appellant having office in Delhi and Kolkata and large number of employees who are rendered to be jobless in view of revocation of their licence. 6. Ld. DR on the other hand supports the impugned order and submits that since investigation by DRI is not completed as yet and therefore the revocation of the licence of the appellant is fully justified. 7. We have heard the rival submissions and perused the appeal records. 8. The issue involves in this case is revocation of CHA licence granted to the appellant by the Respondent Commissioner for their alleged involvement of fraudulent drawback availed by their clients with their alle....