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2024 (5) TMI 846 - CESTAT CHANDIGARHCustoms broker - Revocation of License - forfeiture of security deposit - Penalty - Subletting of licence - Smuggling of red sanders - Show-Cause Notice - Non-grant of opportunity to cross examine - Violation of various provisions of Regulations of CBLR, 2018 - HELD THAT:- We find that there is evidence to show that the appellant was very casual in his approach in transacting the work related to custom broker. We find that there are some inadequacies in the working of the appellant as far as the work of custom broker is concerned. We find that the custom broker vide his statement dated 04.04.2022 has accepted his fault. It is evident that the customs broker neither conducted the business personally nor through an authorized representative duly approved by customs; the custom broker shared his password with unauthorized persons and sublet his license for pecuniary benefit; he accepted that Shri Manish Kumar Shrivastav uploaded the documents in the icegate and that he has not authorized anyone; during his meeting with Shri Manjeet Singh he was offered many clients in lieu of the license; Shri Manish Kumar Shrivastav assured him to pay Rs. 20,000/- per month; Shri Manjeet Singh in fact paid Rs. 15,000/- for the renewal of the license; the custom broker got two lakhs for allowing four persons to represent his firm; he received all the payments from AS clearing belonging to Shri Manjeet Singh. We find that the appellant custom broker has allowed his license to be used by unauthorized persons for pecuniary gains. We find that such a casual behavior by the appellant is certainly breach of the trust reposed on the custom broker by the department. Any continuation of the license would have been detrimental to the interest of the revenue and the exporters. Therefore, we hold that the revocation of license has been correctly done. However, having said so we are of the considered opinion that the penalty imposed should be commensurate with the omission or commission. We find that revocation of license itself is enough punishment in such cases. As the security deposit is ordered to be forfeited imposition of penalty of Rs. 50,000/- is not warranted. We are inclined to reduce the same to Rs. 10,000/-. Thus, the appeal is partly allowed to the extent of reducing the penalty, imposed under regulation 18 read with regulation 14 [of CBLR, 2018, to Rs. 10,000/-; revocation of license and forfeiture of security deposit is however upheld.
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