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2021 (10) TMI 720 - AT - CustomsRevocation of Customs Broker License - forfeiture of the security deposit - levy of penalty - imports of mobile phones - excess of quantity declared - lacking in mandatory BIS marks - HELD THAT:- The allegations pertaining to breach of obligations and lack of proper supervisory control over employees has been held as proved along with the allegation that the licence had been transferred to Hitesh Ajmera who, admittedly, had been handling of not only the consignments involved in the said investigations but of many other imports and exports for several years. The embargo, in Customs Brokers Licensing Regulations 2018, on transfer of licence and the vicarious responsibilities for acts of omission and commission by employees are intentionally segregated from the obligations that are the essence binding the licensor and licencee vis-à-vis clients in the scheme of Customs Brokers Licensing Regulations, 2018. On the finding of the licence having been transferred, the appellant should not have been held accountable for compliance with obligations that devolve on a licencee in the handling of clients. Nor can the licensee on record be proceeded against for acts of employees as the alteration of employee-employer relationship erases the existence of expectation as far as employees are concerned. The substantial reliance placed by the licencing authority on the findings of the adjudicating authority in proceedings under the Customs Act, 1962 not only weakens the conclusion in the light of subsequent developments but is also inconsistent with the principles of natural justice that mandates independent appraisal of the charges framed under the Customs Brokers Licensing Regulations, 2018 on the findings evinced in the enquiry proceedings. In the light of the submissions made by the customs broker on alleged misuse of the licence coupled with the absence of the Director, Frederick D’Souza, from day-to-day functions, the sustainability of the charges requires a fresh determination - the matter is remanded back to the licensing authority to cause a fresh enquiry to be conducted and for decision on the proposed revocation and forfeiture to be taken thereafter - Appeal allowed by way of remand.
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