TaxTMI 
TaxTMI 
2024 (3) TMI 706
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....appeal filed by the appellant impugning the Order-in-Original dated 04.12.2017 has been dismissed. 2. Appellant was a custom broker and possessed a Custom Broker Licence. As per the appellant, he functioned as a custom broker since the year 2010. 3. A suspension order dated 03.04.2017 was issued suspending the licence which was subsequently confirmed on 27.04.2017. The suspension was later converted into a revocation of licence by order dated 04.12.2017, the Order-in-Original, which became the subject matter of appeal before the Tribunal. 4. Order-in-Original dated 04.12.2017 notices the fact that the appellant had sub-let the licence to one Mr. Narender Narula and one Mr. Rupan Barua on commission basis for a monthly consideration of Rs....
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....ed inter alia by Deputy Commissioner of Customs or Assistance Commissioner of Customs. The Commissioner of Customs in the impugned order, noticing the violation, directed the revocation of the custom broker license apart from forfeiture of the security deposits. 8. Appellant filed an appeal impugning the Order-in-Original before the tribunal. The Tribunal notices the admission made by the appellant and also the contravention of regulations 10, 11 (a), (b), (d), (e) & (m) of the Regulations. The Tribunal further noticed that the appellant had admitted filing the bill of entry without meeting the IEC holder, proprietor, director or owner of the importing firms and also that he had permitted Mr. Narula and Barua to use his login ID and passwo....
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....reof. Any contravention of such obligation would invite sanction as provided in the Regulations. 14. In Ashiana Cargo Services (supra), the custom broker had issued G-Cards to his two employees and it was found that the employees were misusing their G-Cards. Unlike in the present case where the admitted position is that the appellant has permitted use of his login ID, password as well as the licence in exchange for remuneration. Further, we note that in Ashiana Cargo Services (supra), the Coordinate Bench of this Court has noticed cases where revocation of licence has been upheld. Some of the cases noticed pertain to where a power of attorney was issued to a party for using the CHA Licence and revocation was upheld. A case was also noticed....