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2021 (2) TMI 1149 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - illegal removal of container / goods - It was found that the Bills of Entry was not filed by the importer and the container was detained and lying at Viking CFS. The same container was removed illegally from Viking CFS by forging the import clearance documents - HELD THAT:- Apart from 108 statement of the Shri A.C. Hari Babu, the department has not been able to adduce any evidence to support such allegation that instead of the appellant herein, Sathish Kumar had done the filing of bill of entry and the clearance activities. So also there is no evidence to show the passing of consideration of ₹ 1,000/- per bill of entry from Sathish Kumar to the appellant herein. Although it is alleged that earlier the 10 bills of entry for M/s. Sky and Sea Exports were filed by Shri Sathish Kumar and that appellant did not collect KYC documents etc., all the goods as per these previous 10 bills of entry which have been for M/s. Sky and Sea Exports have been cleared and there are no complaints. There is no case for the department that the bill of lading with regard to Container No. FCIU9286908 for M/s. Sky and Sea Exports detained by SIIB was filed by the appellant or Sathish Kumar. The appellant had nothing to do with such import of goods by M/s. Sky and Sea Exports. For the mere reason that the appellant had filed earlier bills of entry for M/s. Sky and Sea Exports cannot be a ground to hold that the appellant has violated provisions of CBLR when the goods relating to the 10 bills of entry have been cleared and without any compliants. Bill of entry filed for M/s. Raj Enterprises dated 19.5.2017 - HELD THAT:- Without proving the entire link between these persons the appellant cannot be implicated only for the mere reason that they have filed the bill of entry. So also there is no evidence to prove that appellant allowed other persons to work customs clearance activities or that to file forged documents. There are no evidence to show that the appellant engaged unauthorized persons who faked customs out of charge documents and also paid for the CFS operations running into lakhs in cash. There is no evidence before us to show any payment made for CFS operations or the faking of customs out of charge documents by the appellant herein. However, unlike the first case of M/s. Sky and Sea Exports, in this case, the appellant has acted as Custom Broker and has filed the bill of entry for M/s. Raj Enterprises. The container got detained and appellant ought to have been careful till the goods are cleared. However, the omission would not call for a harsh punishment of revocation of licence. We therefore are of the considered opinion that mere forfeiture of security deposit as well as penalty would suffice. The impugned order is to be modified to the extent of setting aside the revocation of licence of the appellant - Appeal allowed in part.
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