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2019 (10) TMI 1351 - HC - CustomsRevocation of Customs Broker license - forfeiture of security - penalty - the allegation was that the CB did not undertake due diligence by verifying the antecedents of the importer and the premises from which the importer was operating, and had thus violated, inter alia, Regulations 11(a) and 11(d) of the CB Regulations - HELD THAT:- The Court is of the view that this was a selective reading of the evidence on record, which actually shows that all the parties were actually acting in consort. Be that as it may, specific to the allegation against the present Appellant, the ingredients of the Regulation 11(a) of the CB Regulations do not appear to have been made out, particularly in view of the admission by Mr. Sachin Gulati that he did meet the employees of the Appellant. Correspondingly, even the ingredients of the Regulation 11(d) of the CB Regulations, do not appear to have been made out. The CESTAT has rendered a finding on the violation of Regulation 11(d) only on the basis that the Appellant had not even met the actual importer. It is plain that the plea of the Department that there ought to have been both a revocation of the license and forfeiture of security, since both go together, has been negated by this Court. In other words, even according to the Department, if there is no cancellation of licence then there cannot be a forfeiture of security. Penalty - HELD THAT:- The Court having held that neither Regulation 11(a) nor Regulation 11(d) of the CB Regulations were attracted in the facts of the present case, there was no justification for imposition of any of the penalties on the Appellant. Appeal allowed.
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