TaxTMI 
TaxTMI 
2023 (7) TMI 595
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....e of Smt. Sanghamitra, Superintendent of Customs in heroffice; a loose sheet containing details of hand-written information was recovered from one Shri N. Muragan, an employee of another CHA M/s Southern Clearing and Forwarding Agencies Private Limited; Shri Muragan stated that as per the directions of Smt. Sanghamitra, he noted down details of money received from19 CHAs, totalling amounting to Rs.69,700/-; the list included the name of the appellant at Sl. No.14 for an amount of Rs.3,600/-; investigations revealed that the appellant's company at Chennai issued a cash voucher, No. 065 for job No. 929 for Rs.5140/- on 04.09.2019, in the name of Shri K.Guhan; Shri Guhan in his statement before Metropolitan Magistrate on 21.01.2020confirmed th....
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....by observing due process of law; no relevant documents have been supplied to them; the Department was led by the version of CBI which was not accepted yet by any court of law. 3. He submits that the inquiry conducted by the Inquiry Officer was in gross violation of the principles of natural justice in as much as the documents relied upon were not supplied to the appellant and opportunity of cross-examination of the officers and other persons involved in violation of the ratio laid down in: * Kuldeep Singh vs Commissioner of Police and Ors. C.A. Nos.6539-6361/1998 (arising out of SLP (C) No.1414-16 of 1998 decided on 17.12.1998) [MANU/SC/0793/1198] * Andaman Tiber Industries Vs CCE, Kolkatta-II Civil Appeal No.4228/2006 decided on 02.0....
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.... broker paid some amounts to Customs officers without the approval of the management of Custom broker, the appellant cannot be absolved of his responsibility as contained under Rule 13 (12) of CBLR, 2018. The Adjudicating Authority also finds the Custom broker to be guilty of violation of provisions of Rule 10(i) of CBLR, 2018. 6. I find that learned Adjudicating Authority concludes with all the force of argument that the Custom broker (the appellant) has violated the provisions of Rule 10(i) and Rule 13 (12) of CBLR, 2018. However, the Adjudicating Authority does not deem it fit to revoke the license of the appellant. The Adjudicating Authority finds that the revocation of license is not warranted in the present case. However, it is not e....