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2014 (11) TMI 662 - AT - CustomsRevocation of License - Forfeiture of security deposit - whether the appellant and the Customs broker M/s J.M. Baxi & Co. have colluded for evasion of Customs duty and if so whether the CB is liable for penal action under Regulation 20 of CBLR 2013 or otherwise - Held that:- appellant, who is a CB, cannot be faulted with or cannot be charged with negligence or carelessness and failure to discharge the obligation cast upon him when he filed all the documents that indicate the imported vessel being ‘Seismographic Research Vessel’. Filing of such documents with the authorities has been admitted by the adjudicating authority in Para 24 of the impugned order wherein the adjudicating authority records ‘I find on record that the said CB has filed Bill of Entry No.931901, dt.25.01.2010 with the documents for the clearance of the subject vessel with related documents.’ When on such categorical acceptance of the fact that the appellant herein has discharged his duty liability as a Customs Broker by filing all the related documents, declaring the vessel as ‘Seismographic Research Vessel’, the change in classification after investigation, in our view, cannot be attributed to malafide or mens-rea of the Customs Broker. Declaration filed by the appellant for the clearance of the vessel as being supported by the documents in his custody and were filed with the Customs authorities, the action of CB cannot be faulted with, more so that it is an act that attracts stringent action of revelation of licence as a CB. We find that the impugned order of the adjudicating authority revoking the CB licence of the appellant is absolutely unwarranted and the said order is unsustainable from any angle. impugned order is set aside - Decided in favour of appellant.
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