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2020 (2) TMI 1362 - HC - CustomsRevocation of Customs Broker License - forfeiture of part or whole of the security - imposition of penalty - It is the contention of the Department that the respondent had attended to customs work on behalf of one of the fraudulent exporters by name M/s. Shakthishka Exports and that the person who actually handled the export one Shri S. Uma Mahesh, a G-Card holder, was investigated by DRI - HELD THAT:- A reading of Regulation 18 of the Regulations indicates that the various options/punishments indicated therein are in the alternative and it is not mandatory for the Adjudicating Authority to revoke the licence of a Customs Broker for all infractions of the Regulations. The reason assigned by the Tribunal, i.e., that there was retraction of the statement made by the witness about subletting of the licence by the respondent to him stating that there was duress at the time when the statement was taken from him under Section 108 of the Act, and the officials of the Revenue had not confronted him with the bank transfers to establish that the licence was sublet by the respondent to the said Shri S. Uma Mahesh for consideration, and giving of benefit of doubt to the respondent, cannot be said to be perverse based on no evidence or contrary to law. The Tribunal had rightly exercised its jurisdiction and the punishment imposed on the respondent is proportionate - Appeal dismissed.
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