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2023 (7) TMI 595 - AT - CustomsLevy of maximum penalty under Regulation 18 of CBLR - Customs Broker License was not revoked - unilateral and illegal untested version of CBI - SCN relies only upon alleged self-contained note of CBI - no relevant documents supplied to appellant - violation of principles of natural justice - HELD THAT:- The learned Adjudicating Authority concludes with all the force of argument that the Custom broker (the appellant) has violated the provisions of Rule 10(i) and Rule 13 (12) of CBLR, 2018. However, the Adjudicating Authority does not deem it fit to revoke the license of the appellant. The Adjudicating Authority finds that the revocation of license is not warranted in the present case. However, it is not explained as to how the learned Adjudicating Authority has come to such a conclusion though holding that the appellants have rendered themselves liable to pay maximum penalty as applicable under Rule 18 of CBLR, 2018. Understandably, the evidence made available to the Adjudicating Authority in the instant case is not of a kind to be a proof beyond doubt; set of evidence available before the Adjudicating Authority was a report by the CBI, which itself at best, offers scope for conducting further enquiries in this regard. Other than, the report of the CBI and the statement said to have been given by the employee of the Custom broker before the Magistrate, the enquiry conducted by the Customs authorities did not indicate any further corroboration. Learned Adjudicating Authority finds that the appellant has violated the provisions of CBLR, 2018 and yet, he finds that the violations do not warrant revocation of license. It is very difficult to understand as to how the allegations would invite a maximum penalty under Rule 18 ibid. One has to conclude that if the violations are not grave enough to warrant revocation of license, they do not warrant maximum penalty under Rule 18 also. Moreover, the appellants have brought out the procedural inadequacies. The impugned order is not sustainable and is set aside - appeal allowed.
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