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2023 (4) TMI 1032 - CESTAT CHANDIGARHRevocation of Customs Broker License - levy of penalty - import of old and used medical equipments i.e. ventilators - prohibited goods as per Regulation 12(6) of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, or not - wrongful information given to client/importer or not - HELD THAT:- The revocation of license has been done on the basis of alleged violation of Regulation 10 (d) & (e) of CBLR, 2018, wherein the customs brokers were required to adhere to the provisions of Customs Act, allied acts and Rule & Regulations made thereunder and to advice their client accordingly and to bring out any such non-compliance to the notice of the Deputy or Assistant Commissioner of Customs and that the customs broker should exercise due diligence to ascertain to correct information on his part to the clients. No case is made for alleged violation of Regulation 10 (d) & (e) ibid, in as much as, no evidence to prove that he has given a wrongful information to the clients/importers; at the most, there can be an alleged violation of Regulation 10 (d) as much as at the time of import of impugned goods, there is a prohibition under law for such imports. However, for the same reason, proceedings have been initiated against the importers and have been dropped - the omissions and commissions of the Customs Broker have been mitigated; in this background, continuation of proceedings against the customs brokers is unwarranted as the goods which were prohibited at the time of import were permitted to be cleared at a later stage due to an emergency situation prevailing due to Covid-19 pandemic. The commissions or omissions, if any, by the appellant, have not resulted in any contraventions of the Law or evasion of Duty, as the very same authorities, who have placed the prohibition on the impugned goods, have permitted the same at a later date. As such, it is found that harsh an action, such as revocation of license is neither justified nor substantiated. The punitive action to the extent of revocation of license is very harsh and certainly on higher side. Any punishment should be commensurate with omission or commission to meet the ends of justice. The revocation needs to be set aside and a suitable penalty can be imposed on them so that they will be careful in future. The impugned order is modified by setting aside the revocation of customs broker license and by reducing the penalty imposed to Rs. 10,000/- - Appeal allowed in part.
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