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2019 (6) TMI 1594 - AT - CustomsRevocation of Customs Broker license - delay in conducting the enquiry proceedings - goods grossly misdeclared in terms of value, quantity and description - HELD THAT:- There are no justifiable reason being put forth to hold that Shri Sanjay Mishra was not the employee of the appellant. In the examination done before the enquiry officer, Shri Sanjay Mishra has specifically deposed that he is G Card holder given to him by Customs after conducting CHA examination as a permanent employee of a Custom Broker. He is thus authorized to meet the client and customs authorities and for signing the documents for clearance of goods. Commissioner has not rebutted the claims of the Custom Broker and Shri Sanjay Mishra to the effect that there was employer employee relationship between the two. Once the fact of Shri Sanjay Mishra being the employee of Custom Broker is accepted all other charges will fall. Appeal allowed - decided in favor of appellant.
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