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2021 (10) TMI 102 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - misdeclaration of an export consignment - concealment of Ephedrine concealed in polyethylenebag/s - HELD THAT:- The consignment of glass bangles were declared for export to Malaysia vide the shipping bill cited above. Examination conducted on receipt of intelligence by department revealed that 105 kg of Ephedrine, a narcotic substance was concealed in the consignment. Keeping apart the omissions and commissions of the exporter in the smuggling, we are concerned with the role of the CHA is to be examined in this case. On perusal of the records, it is found that the appellants have submitted copies of PAN card, GST Registration Certificate, GSTIN ID card etc. obtained from the exporter. It is clear that exporter themselves have given a categorical submission that consignment does not contain any contraband. Under such circumstances, there is a strong case that the appellant Customs Broker had no previous knowledge of the concealment; the role of the appellant-customs broker is to be examined in this background. Agreeably, the customs broker has collected all the necessary documents to satisfy himself about the bona fides of the exporter. The only mistake or negligence on the part of the appellant-customs broker appears to be permitting an ex-employee whose H-Card has expired to file documents on their behalf - this Tribunal and various High Courts have held that revocation of licence entails in loss of livelihood for not only the customs broker but also the families depend on them and recourse to revocation should be taken in extreme circumstances only and not in respect of violations for which there are other provisions to deal with them. The revocation of licence is an extremely harsh step. However, the act of the appellant in allowing an ex-employee and that too without a valid G-Card, is a clear violation of the Customs Brokers Regulations. The Customs Broker needs to be visited with suitable punishment - the revocation is set aside and the penalty imposed and forfeiture of security deposit is upheld. Appeal allowed in part.
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