TaxTMI 
TaxTMI 
2000 (11) TMI 144
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.... is justified in confirming the order of forfeituring deposit of Rs. 25,000/- made by the appellant? (c) Whether in the facts and circumstances of the case, the Tribunal is correct in ordering that the appellant should conduct the business by himself and not through any power of attorney holder and whether the same is contrary to the Licencing Regulations (9) of CHLR, 1984? In C/Ref/28/97 :- Whether, in the facts and circumstances of the case, the order of the Tribunal to the effect that on further deposit of Rs. 25,000/- the licence of the respondent shall stand renewed with effect from 1-1-1997, is legal and proper? 2.The Applicant was a holder of Regular Customs House Agent Licence he....
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....o taken a caution deposit of Rs. 75,000/- from his Power of Attorney Holder allegedly to safeguard himself from any misuse of CHA licence by his Power Agent. 4.Immediately on coming to know of the above-said incident, the CHA licence for the Applicant was suspended on 3-10-1994 and a show cause notice was issued on 23-8-1995. The Applicant filed his provisional reply dated 29-5-1995 and full fledged replies dated 25-5-1995 and 7-8-1995 along with certain annexures. An enquiry was held by the Assistant Commissioner of Customs on 10-10-1995. The Applicant appeared before the Enquiry Officer and also made his submissions. The Enquiry Officer submitted his report dated nil holding that the CHA grossly violated the obligations case upon it un....
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....y however taking into account the deposit of Rs. 75,000/- taken by the Applicant from Power of Attorney Agent Sri Sukumaran in anticipation of any personal misuse and also the subsequent termination of service of the said Sukumaran as well as the fact that in the last thirty years, the CHA, has not committed any omission and also the fact that his daughter has passed necessary examination qualifying to be a Customs House Agent on sympathetic consideration of the position of the Proprietor of the Applicant, while confirming the forfeiture security deposit of Rs. 25,000/- held that the suspension order of licence No. R359/CHA to be restricted up to 1-1-1997 and on depositing further sum of Rs. 25,000/-, the licence would stand renewed with ef....
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....lly or through an employee duly approved by the Assistant Collector of Customs, designated by the Collector; that he should advise his client to comply with the provisions of the Act and in case of non-compliance, shall bring the matter to the notice of the Assistant Collector of Customs; that he should exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; that he should not refuse access to, conceal, remove or destroy the whole or any part of any book, paper or other record, relating to his transactions as a Customs House Agent which is sought or may be sought by the Collector; that he should ensure that all documents prepared....
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....by the Directorate Revenue Intelligence had taken place. He only contended that by way of caution, he had taken a deposit of Rs. 75,000/- from the Power of Attorney to safeguard himself from any misuse. It only disclose that the Applicant instead of discharging his functions as a Customs House Agent in accordance with the Regulations, in fragrant violation of those Regulations went to the extent of encashing the facilities made available to him as a CHA by selling it for a price which action of the Applicant can never be condoned. The very purpose of granting a licence to a person to act as Custom House Agent is for transacting any business relating to the entry or departure of conveyance or the import or export of goods at any customs stat....
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....e various procedures such as scrutinising the various documents to be presented in the course of transaction of business for entry and exit of conveyance or the import or export of the goods. In such circumstances, great confidence is reposed in a Custom House Agent. Any misuse of such position by the Custom House Agent will have far reaching consequences in the transaction of business by the Custom House officials. Therefore when the Applicant who had thirty years of experience as Custom House Agent, when he paved the way for his Power of Attorney to indulge in serious malpractices which ultimately resulted in loss of revenue to the Custom House to the extent of more than 80 lakhs, there is every justification in the respondents in treatin....