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2020 (11) TMI 589 - AT - CustomsRevocation of Customs Broker licence - forfeiture of security deposit - imposition of penalty - allegation on the appellant is that their executive has broken the seal of the container without the permission of the proper officer and thereby violated various regulations of CBLR 2018 - HELD THAT:- The defense of the appellant from the very beginning is that they have submitted the explanation to the Assistant Commissioner of Import, SIIB, Nhava Sheva and as per that the Customs endorsed the Bill of Entry and thereafter job order was issued by the Custodian and the seal was cut by the Seal Cutter Shri Shantaaram after informing the Examining Officer. Further we find that the enquiry officer in spite of the fact that the appellant raised this objection, did not bother to examine the Seal Cutter Shri Shantaaram who allegedly cut the seal after seeing the job order issued by the Custodian. Further, the entire operation was done in the customs area and this is normal practice which is followed to facilitate physical examination by the Customs. There is no material on record to attribute any mala fide on the part of the Customs Broker executive and there is no evidence which has come on record suggesting he acted with mala fide in order to gain any advantage - It is also found that in the investigation conducted by the SIIB Branch, nothing adverse has been recorded against the appellant. In view of the facts and circumstances and the evidence on record, the impugned order revoking the licence and imposing fine and penalty on the appellant thereby depriving them of their livelihood, is not justified. Appeal allowed - decided in favor of appellant.
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