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2020 (12) TMI 710 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - penalty - mis-conduct and non-compliance of the regulations of CBLR - appellant disputed the enquiry report stating that the present enquiry officer Shri Rex Hungyo is biased against the petitioner, as he has already in the earlier enquiry report conducted in the matter of show cause notice to the CB company observed that the present appellant have rendered himself liable to be penalized under Regulation 18 of CBLR, 2018 - HELD THAT:- There is no proper enquiry into the allegation of forgery made by this appellant against the other Directors. Further, the department have blindly relied upon the contentions of the other Directors without even examining the original resignation letter dated 22 August, 2018, thus vitiating the proceedings. There are no explanation was called from the other alleging Directors as to why Form DIR-12, for bringing on record the resignation from the directorship of this appellant was filed only on 19 November, 2018, i.e. after about three months and during all this time why they permitted the appellant F-Card holder and Director to use the Customs Broker license of the company. Further there is no explanation obtained by the court below as to the reason for failure on the part of the other Directors to intimate the Custom department of change in the Constitution of the Directors of the company holding CB license. Further the contentions of this appellant as to the forgery and fraud being committed by the other Directors, particularly Shri Mukesh Kumar Saini have not been found to be untrue but have been summarily rejected without any reason recorded. As the Customs Broker account of the custom broking company can be deactivated itself on ICEGATE, still the same was not done by the other alleging Directors till 18 December, 2018, for which there is no explanation. The present proceedings suffer from the vice of biasness as well as are in violation of the principles of natural justice. Also, the show cause notice issued to this appellant is time barred and bad. Further, the present proceedings are by way of repetition of the allegations in the earlier show cause notice issued to the CB company, wherein there is no specific allegation against this appellant and he was not even a party, nor any penalty was proposed against them. Appeal allowed - decided in favor of appellant.
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