2019 (1) TMI 922

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..../2014-CBLR by the 2nd Respondent and quash the same. WP(MD)No.17802 of 2014:- Prayer : To issue a Writ of Mandamus, to direct the 3rd respondent to send the signature of Shri.P.Arul Asir Rajanayagam, Superintendent as appearing in the bill of entry no.9602856 dated 18.3.2014 for re-verification to another independent expert. 1. The petitioner Shri Muthu Arul Selvan is a H Card holder working with Customs Broker M/s.Villavarayar & Sons. He had appeared the Form - G Examination conducted on 30.08.2014 by the Department under Customs Brokers Licencing Regulations (CBLR), 2013 and scored 67 marks the second highest in the said written examination. Candidates scoring 50 & above in the written examinations are eligible for appearing in the Ora....

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....nciples of natural justice and that the act of the 2nd respondent to cancel the candidature of the petitioner is a violation of Fundamental Right. The petitioner submits that he had handled an import consignment for M/s.International Business & Trade, Tirupur under BOE No 9602856 dated 18.03.2014. The petitioner avers that wrong entries entered by him in the said the bill of entry was not intentional or purposeful but typographical and upon pointing out by the importer, he contacted one Shri. P.Arul Asir Rajanayagam, Superintendent of Custom, Tuticorin and got the bill of entry corrected manually after endorsing the same in the BOE copy affixing his signature. 4. While scrutinizing the claim of refund of Special Additional Duty filed by t....

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....ner had also admitted to the mistake to amend the BOE through unauthorized persons and pleaded excuse. The respondents submit that the signature in BOE is forged and that the Additional Commissioner is the Authorized person for manually amending Bill of Entry. The respondents argue that as a H Card holder, the petitioner is aware that such a manual amending of BOE through unauthorized persons has serious consequences for both revenue and the Customs Broker. 6. The respondents had also delved on the provisions of CBLR, 2013 to advance the point that issue of H Card is conditional subject to verification and approval of the antecedents of the candidate by the proper authority. Therefore, the entitlement to work as a H Card holder is conditio....

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....rically admitted his involvement in manual amendment of the BOE through unauthorized persons in violation of Notification No.40/2012- Customs dated 02.05.2012 and had pleaded excuse. The signature appended in the document is tested and proved as not belonging to the person as conjectured by the petitioner in the enquiry. Even if such a finding is not conclusive as averred by the petitioner, it weighs against him as the petitioner in discharging his duties as H Card holder has involved himself and been a party to the making of forged documents came to be presented along with application for Refund claims. The Job and the responsibilities of the Customs Broker is sensitive. Adequate checks and balances are contemplated under the regulations t....