TaxTMI 
TaxTMI 
2023 (5) TMI 905
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....plaint dated 10.03.2021 filed by one Shri Mohinder Kumar Kakkar, Proprietor of M/s Soshine International, proceedings were initiated; Appellant customs broker's license was revoked vide order dated 08.11.2021. On an appeal filed by the Custom Broker, this bench vide final order No. 50784 of 2022 dated 29.08.2022 remanded the matter to the Commissioner to pass a fresh order taking into consideration the submissions of the appellants. Vide the impugned order dated 02.11.2022, Commissioner of Customs (Airport), New Delhi revoked the license of the appellant; forfeited the security deposit and imposed a penalty of Rs 50,000. 3. Shri P. Pathak, learned counsel, submits on behalf of the appellant that the Commissioner has not taken into account ....
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....red in considering the complaint by Shri Mohinder Kumar to be an offence report contemplated in Regulation 17 Customs Broker Licensing Regulation, 2018; the enquiry conducted consequent to the complaint has exonerated the appellants and therefore, the revocation ordered by the authority is in violation of the Regulations. He submits further that even if there is any violation on the part of the appellants the punishment should be commensurate with the offence and revocation of license forfeiture of security deposit and penalty imposed are not only harsh but also disproportionate to the infractions if any committed by the appellants. He places reliance on High Court of Bombay in the case of Commissioner of Customs (General), Mumbai versus Al....
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.... Global Logistics. The inquiry report, dated 11.08.2011 submitted by Deputy Commissioner, makes it clear that Shri Mohinder Kumar and Shri Mukesh were known to each other and were associated in the business; only due to some financial issues he made a complaint. It is the case of the department that the appellant customs broker did not take a valid authorization from the proprietor M/s Soshine International. We find as per the facts narrated above, Shri Mukesh Kathpal was associated with Shri Mohinder Kumar; They were in to the business of importing electronic goods earlier also; Shri Mohinder Kumar gave Know Your Customer (KYC) documents to Shri Mukesh; Shri Mukesh in turn gave them to the Clearing and Forwarding agent. We find that the ap....
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....ipping P. Ltd. (supra) held that there is no restriction on the CHA to accept the authorization of a client through the trusted intermediary. Thus we find that there were no serious consequences of violation of provisions of Regulation 10 (a) of Regulation 17 Customs Broker Licensing Regulation, 2018. Moreover, we find that the documents are said to have been supplied by the clearing and forwarding agency M/s SPG Global Logistics. From the records of the case, there is no whisper as to whether the clearing and forwarding agency obtained any authorization from the importer and if not so whether they were also proceeded against. Therefore, we are of the considered opinion that the authorization referred to in Regulation 10 (a) of CBLR, 2018 n....