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2023 (7) TMI 115 - CESTAT MUMBAIRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - failure in adhering to the timelines prescribed in the Customs Broker Licencing Regulations, 2018 - refusal of the inquiry authority to allow cross-examination of the two individuals whose statements were proposed to be used against them - violation of principles of natural justice - HELD THAT:- It is noted that lack of any finding on each of the charges levelled against them. Both these records merely note the facts leading to the suspension, the statements of the employee and exporters and justification for not permitting cross-examination - there are no finding on the charges that could justify the conclusion that these were correctly held to be proved. It is not in dispute that the derelict individual was discharged from employment and relived of his directorship promptly. It is also not alleged anywhere that the other directors were parties to, or cognizant of, the scheme of deception to avail incentives undeservedly. Nor is there any evidence the appellant derived any financial compensation, small or large, from the exporter. Indeed, the impugned order is categorical solely on the vicarious role of the appellant in the entire mis-demeanour. Therefore, the finding of charges for breach of regulation 10 of Customs Broker Licencing Regulations, 2018 has no basis at all. The appellant cannot be held to have been in breach of regulation 10 of Customs Broker Licencing Regulations, 2018, on failure to ensure responsible discharge of duties by an employee, which has not been repelled in their submissions, the charge of breach of regulation 13(12) of Customs Broker Licencing Regulations, 2018 must be held as proved - Detriment must, invariably, be proportionate to the offence. In the light of the truncated findings of ours, interests of justice would be adequately served by confirming the penalty of ₹ 50,000 under regulation 17 of Customs Broker Licencing Regulations, 2018. The revocation of licence and forfeiture of security deposit ordered under regulation 18 of Customs Broker Licencing Regulations, 2018 are set aside. The impugned order modified - appeal allowed.
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