2025 (3) TMI 1918

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....AND HON'BLE MR AJAY SHARMA, MEMBER (JUDICIAL) For the Appellant : Shri N.D. George, Advocate. For the Respondent : Shri Krishna Murari Azad, Assistant Commissioner (AR). ORDER PER: C J MATHEW Four appeals of M/s Merchant & Sons, holder of 'customs broker' licence [no. 11/678] and in proceedings under the Customs Brokers Licensing Regulations, 2018, are before us and, surprisingly, t....

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....licence was revoked and security deposit under regulation 14 of Customs Brokers Licensing Regulations, 2018 besides imposition of penalty of Rs. 50,000 under regulation 18 of Customs Brokers Licensing Regulations, 2018 for the first time. With hardly any time to draw another long breath, three other proceedings were concluded thereafter in orders of 8 th March 2024 [order no. CAO No. 80/CAC/P....

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.... does not befit the dignity of an appellate authority to 'play with bones' that the licencing authority presumed to do and little realizing the reflection that it portrays of management of the institution of 'customs brokers' in the jurisdiction. We would have to prioritize the four appeals which would have all the appearances of a game of roulette whatever be the rationale in their ordinal. That ....

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....sure about the justification offered for first extinguishment of the licence and security deposit and resorted to preemptive extinguishment to make a mockery of remedies that must inevitably follow such uncertainty in approach to the disciplinary options in Customs Broker Licencing Regulations, 2018. This is not responsible and responsive discharge of administration of 'customs broker' licences. ....