TaxTMI 
TaxTMI 
2021 (1) TMI 818
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....ms Broker was revoked and a security deposit was forfeited and penalty of Rs. 50,000/- was imposed. 2. It is the case of the department that the customs broker have involved themselves in the work of a syndicate who used to obtain IEC from different parties; prepare invoices declaring the export of instant sticks, coriander seeds, tea, coffee etc. having a high drawback value; prepare check list for filing the shipping bill; on filing of the shipping bill access customs officers' ID and pass word in ICEGATE to issue let export order. Revenue alleges that the appellants have failed to discharge their obligation as customs broker as required under Regulation 11(a) 11(b) 11(d) 11(e), 11(k) and 11(n) of CBLR, 2013 read with Regulation 10(a),....
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....hood of the proprietor and the employees of the firm are seriously affected; revocation of license leading to closure of business is a serious punishment and in the facts and circumstances of the case, the same is not warranted. He relies upon Falcon Air Cargo And Travels (P) Ltd. Vs UOI - 2002 (140) ELT 8 (Del.). 4. Ld. A.R appearing for the Revenue submits that the customs broker has failed to observe due diligence in filing the documents on behalf of his clients; he did not verify the credentials of the exporters; he depended on the middlemen and also received money for the clearance and that the customs broker in his statement recorded by D.R.I has accepted the commissions and omissions on his part. 5. Heard both sides and perused....
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....s in obtaining let export orders even when no goods were exported in connivance with the officials of Customs. We find that the issue before the Bench is limited to the role played by the customs broker in the alleged violation. Admittedly, the customs broker had filed the check lists. If everything had gone well, they would have filed the documents also to complete the process of export. Therefore, the plea that they have only filed check list cannot be a defence to cover up lack of diligence on their part in the instant case. The appellants were expected to obtain an authorization from the exporters and the same was not done in the instant case. The original documents were not seen and the copies of the documents submitted were not verifi....
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....in the case of Him Logistics Pvt. Ltd Vs CC, New Delhi - 2016 (338) E.L.T. 725 (Tri. - Del), held that - "9. We find that the impugned order did not make out a sustainable case for revocation of license. In the case of Setwin Shipping Agency v. CC (General), Mumbai - 2010 (250) E.L.T. 141 (Tri.-Mumbai), the Tribunal held that there is no requirement for the CHA to verify physically the premises of importer/exporter. The Tribunal also observed that it is a settled law that the punishment has to be commensurate and proportionate to the offence committed. In the present case, we notice that the punishment of revocation is not justifiable even if it is to be admitted that physical verification of the importer's premises could have avoi....