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2020 (6) TMI 316 - AT - CustomsRevocation of Customs Broker license - Forfeiture of Security Deposit - imposition of penalty - non-compliance with the Regulations 11(a), 11(d), 11(e) and 11(n) of CBLR 2013 - HELD THAT:- In the present case there are serious allegations against the appellant regarding the violation of various Regulations as to not properly authorized by the importer and not advised the importer regarding the compliance of Customs Act and also not verified the IE code, antecedents of the importer and the premises of the importer. In the impugned order, the Commissioner has considered each and every submission raised by the appellant and has dealt with the same. The appellant has admitted that they have not verified the identity of the importer. All the documents were received from Shri Dinesh Joshi of M/s. Alfa Exim who is neither the importer nor their authorized representative. Further, it is found that during the investigation, statement of Shri Sarfraz and Shri Majid were recorded and they have admitted that they have imported the goods and paid the duty by cash to Shri Dinesh Joshi which was paid by him. Also, appellant raised the bill of service charges on M/s. Alfa Exim and not on the actual importers. Also, the stand of the appellant that Shri Damodhar Moddiboina was not the authorized person by the appellant to handle the KYC verification and the same was done by Shri Bahusali, is not tenable because Shri Damodhar Moddiboina in his statement given before the Customs authority during the investigation never stated that Shri Bahusali is the KYC person. Moreover, all the documents were submitted by him. The appellant has violated the Regulations as alleged in the show-cause notice and are guilty of gross negligence in performance of their duties as Customs Broker - the revocation of Customs Broker licence is a harsh punishment which will deprive the appellant from their livelihood along with livelihood of all those people working with them - revocation is set aside - forfeiture of security deposit upheld - penalty also upheld - appeal allowed in part.
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