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2015 (9) TMI 453 - AT - CustomsRevocation of Customs Broker Licence - offence relating to smuggling of Red Sanders - whether revocation of licence of the customs broker, the appellant is correct considering the role of the appellant broker in clandestine export of Red sanders. - Held that:- The three actions of the appellant of failing to advice the client regarding affix of bottle seal no., obtaining dock permits and obtaining the second bottle seal have been taken together to come to the conclusion that the omissions of the appellant cannot be treated as innocent acts of omission but a series of acts which taken together become acts of commission on the part of customs broker to facilitate the smuggling of prohibited red sanders. Whether the omission on the part of Broker is deliberate - Held that:- Therefore even though not advising the client is an omission on the part of the appellant, it cannot be said that this action was one of the series of acts of the appellant to facilitate smuggling of red sanders. In fact the opposite would have been done if the intention was to facilitate smuggling of red sanders as observed by us earlier. The same applies for obtaining dock permit also. The very fact that appellant simply obtained the dock permits and ignored the fact that the name was different gives a feeling that they may not be actively involved in smuggling because if they were involved they would have advised the client that this could create a problem and they would have changed the transporter or the truck or found some other way. There is no evidence of collusion at the port gate. The fact that they simply obtained the dock permits, in our opinion, cannot mean that it shows malafide intention. The punishment of revocation of licence is disproportionate to the offence committed and therefore cannot be sustained. - Decided in favor of appellant.
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