2024 (1) TMI 347

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.... the jurisdictional area of the Cochin Customs Commissionerate till the completion of the adjudication proceedings against the Customs Broker, which is pending at Mumbai. 2. Today, when the matter came up for hearing, the learned counsel on behalf of the appellant submitted that the proceedings at the parent Commissionerate Mumbai were concluded and placed on record a copy of the Order-in-Original F. No. S/8-25/2011-Admn. (CHA) dated 27.3.2019 wherein the Commissioner had imposed penalty of Rs.50,000/- under Regulation 18 of CBLR 2018 with forfeiture of the full amount of security deposit but refrained from revoking the license of the Customs Broker. Further, in the grounds of appeal, it is further submitted by the learned counsel that the....

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...., ineligible drawback claim. This act of CB strongly pointed towards the laxity and negligence on the part of the CB. I find that lack of stringent supervision and control on employees is on the part of CB, makes him accountable for whatever liability arises out of it. In the light of the findings by Inquiry Officer in his report dated 22.11.2006 at para 18 "But the management of M/s. AFL is not guilty of wilful transgression of law with intent to defraud the Government. Accordingly, punishment commensurate to the extent of liability as envisaged in Regulation 20(1) of CHALR, 2004 is recommended against M/s. AFL, Coimbatore." I am in complete agreement with the findings of IO. Under the facts and circumstances of the case in the interest of....