Home Case Index All Cases Customs Customs + AT Customs - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 27 - AT - CustomsRevocation of Customs Broker License - forfeiture of the Security deposit - levy of penalty - order passed merely based on suspicion - HELD THAT:- The SCN does not rely on anything but an email said to be sent by the DGARM indicating a list of suspicious exporters. While analysis of data to identify suspicious exporters is a good method to begin investigations, but such suspicion, however strong, cannot be a substitute for evidence. In this case, the SCN was issued without any further enquiry and without producing any evidence documentary or otherwise. It simply jumped to the conclusion that the appellant must have violated Regulation 10(n). The logic was rather simplistic. Since DGARM sent a list of suspicious exporters identified based on data analysis and since the exporters whose exports the appellant handled formed part of the list, such exporters do not exist and also did not exist at the time the exports were made and since they did not exist, the appellant must not have conducted the verification as obligated under Regulation 10(n) and therefore, must have violated it. Therefore, the appellant’s Customs Broker licence is liable to be revoked and penalty is liable to be imposed on it. It is not permissible to revoke the Customs Broker’s licence of the appellant with nothing more than some suspicion. The suspicion can be ground to start an investigation and if evidence is found against the Customs Broker, action must be initiated but SCN issued without any evidence whatsoever is bad in law. The inquiry report and the impugned order based on such SCN cannot be sustained - there is no evidence to support the allegation that the Customs Broker violated Regulation 10(n). As it is found that there is no evidence of violation of Regulation 10(n) by the appellant, the revocation of its licence, forfeiture of the Security deposit and imposition of penalty cannot be sustained - appeal allowed.
|