TaxTMI 
TaxTMI 
2025 (6) TMI 1366
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....d by the Commissioner of Customs, Kolkata, since 2007. The appellant had been employed with the CHA Firm. The CHA Firm mostly attended the job of clearance of goods imported by M/s. New Heera Sales Corporation and M/s. Ashok Trading Company through Kolkata Port. 1.1. The CHA License bearing No. S-108, Code No. 2104 of M/s. S.K. Acharya (PAN No. ABFFS9543N) was renewed from time to time and it was last renewed on 09.03.2019 up to 26.11.2026 by the Customs Authorities, Custom House, Kolkata. On 17.06.2022, the Commissioner of Customs, Airport & Administration suspended the aforesaid CHA/CB License of M/s. S.K. Acharya for some earlier irregularity prior to June, 2022 and accordingly the F Card (F Pass) No. S-108/01 (F) attached with the said....
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.... by SIIB against the CB P.R. Logistics, for the alleged violation of Regulations 10(a), 10(b), 10(d), 10(m) and 10(q) of CBLR,2018. The said suspension was confirmed by Commissioner of Customs (Airport) on 11.10.2023. 1.6. On 16.11.2023, a Show Cause Notice was issued to the appellant, which was confirmed by the Inquiry Officer on 23.01.2024. 1.7. On 27.03.2024, the Ld. Pr. Commissioner of Customs (Airport & ACC Commissionerate) Custom House, Kolkata vide Order-in-Original No. KOL/CUS/A&A/PR.COMMISSIONER/CBS/14/2024 dated 27.03.2024 ordered revocation of the F-Card License of the appellant having Customs Pass No. S- 108/01(F), FP No. 280/19 with immediate effect for violation of Regulations 10(a), 10(b), 10(d), 10(m) and 10(q) of the CBLR....
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....it is contended by the appellant that the allegation that he had used his F- Card in his personal capacity to commit the alleged violations of CBLR, 2018 is baseless. 2.2. It is also the submission of the appellant that his F-Card has been revoked vide impugned Order dated 27.03.2024 for violation of the Regulations 10(a), 10(b), 10(d), 10(m) and 10(q) of the CBLR, 2018. It is submitted in this regard that Regulation 17(9) of CBLR, 2018 envisages action against the F Card holder only if any action is taken against the concerned CB Firm with which he is attached; in the instant case, vide Order dated 20.09.2023, the case against the CB Firm M/s. SK Acharya has been dropped. Thus, the appellant submits that the suspension of his F-Card also ....
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.... the natural corollary of the suspension of the License of the CB Firm S K Acharya was that the F-Card of the appellant, attached with the said CB Firm, also lost the status of being operative with effect from 17.06.2022. 5.1. It is also observed that the appellant started to function as a freelancer based on his experience in the import-export matters in his individual capacity to earn his livelihood. We observe that this activity of the appellant cannot be considered as an activity undertaken by him in his capacity as an F-Card Holder, as his F card was already inoperative. 5.2. We find that in this case, an Offence Report was forwarded by SIIB to the Commissioner of Customs indicating therein some discrepancies noticed in the consignme....
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..... We observe the present proceedings against the appellant are not related to the Customs Broker Firm M/s. S.K. Acharya. Hence, we are of the view that violation of Regulation 17(9) ibid. cannot be charged against the appellant in the present proceedings. 5.4. Further, in the instant case, we observe that the entire allegation against the appellant has been upheld on the basis of statement given by Shri Ashok Banka, Importer. We do not find any concrete evidence against the appellant in the offence report against the appellant. We also find that there is no evidence brought on record by the Department against the appellant to establish that the appellant has violated the provisions of the Regulations 10(a), 10(b), 10(d), 10(m) and 10(q) of....