TMI Blog2017 (8) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... rnished to the appellant. Even the contents of these documents were also not disclosed to them. In other words, these documents were relied on against the appellant behind their back and thus in violation of principles of natural justice. Statements recorded under Section 108 of the Customs Act - Held that: - In terms of Section 138 B (2) of the Customs Act such statements could not have been used in any proceedings under the Act without the person who made the statement being examined as a witness, so long as the maker of the statement is available. Insofar as this case is concerned even the department has no case that the makers of the statements, who are very much available, were examined. If that be so, these statements could not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exure A4 order was issued by the Commissioner of Customs to continue the suspension of licence issued to the appellant, pending adjudication into the allegations. 4. Subsequently they were issued Annexure A5 show cause notice in which the misconducts alleged were the following: 11) From the statements and facts available on records, it appears that M/s. Krishna Brothers, Customs Broker, has contravened the provisions of Regulation 11 (a), (b), (k) (n) of CBLR, 2013 in as much as: i) CB did not obtain authorization from importer before undertaking to perform Customs related work for them; ii) CB engaged the services of a person who was not his employees and who was not authorized by Customs to work for him to transact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss any fraud or duty evasion, in import or export related activities. Instead of serving as a trustful intermediate between department and trade, to facilitate the trade as well to safeguard Government revenue, CB in this case had violated rules and regulations stipulated by CBLR, 2013 as discussed above. From the above, it appears that the nature of offence committed by CB is deserve for penalty and revocation of licence under Regulation 18(b) and (c) of he CBLR, 2013. Even though I, ascertained violation of rules and regulations of CBLR, 2013 by this CB, detailed study of case file reveals following inputs. 1) Detailed study of case filed reveals that there seems to be no undue benefit or money flow to this CB as customs of this fra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apart from Annexures A6, A7 and A8 statements recorded under Section 108 of the Customs Act, not only that documents relied on were not supplied to the appellant, even the contents thereof were not disclosed to them. It is stated that the failure of the authority to supply the documents that were relied on against the appellant and non-disclosure of the contents thereof, is a clear case of violation of the principles of natural justice entitling the appellant for relief in this appeal. Second contention that is raised is with reference to the reliance placed on Annexures A6, A7 and A8 statements recorded under Section 108 of the Customs Act. According to the appellant, without complying with the provisions of Section 138 (B) (2) of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned admittedly these are statements recorded under Section 108 of the Customs Act. In terms of Section 138 B (2) of the Customs Act such statements could not have been used in any proceedings under the Act without the person who made the statement being examined as a witness, so long as the maker of the statement is available. Insofar as this case is concerned even the department has no case that the makers of the statements, who are very much available, were examined. If that be so, these statements could not have been relied on. 10. These two findings against the department should vitiate the enquiry and the findings of the Enquiry Officer based on which punishment of revocation of licence was imposed on the appellant. Although ..... X X X X Extracts X X X X X X X X Extracts X X X X
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