TMI Blog2011 (6) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... T would, ordinarily, not interfere on the basis of its own notions of the difficulties likely to be faced by the CHA or their employees, no reason to interfere with the impugned order - See Worldwide Cargo Movers case [2006 (11) TMI 281 - BOMBAY HIGH COURT]. Decided against the appellant - C/507 of 2009 - C/350/2011(PB) - Dated:- 1-6-2011 - Ms. Archana Wadhwa, Shri Mathew John,JJ. Appeared for Appellant : Shri G.L. Rawal, Advocate with Shri Rajesh Rawal, Advocate Appeared for Respondent : Shri S.R. Meena, SDR Per Mathew John: The Appellant firm, whose proprietor is Shri R.S. Saini, was licenced to function as a Custom House Agents under Custom House Agents Licensing Regulation 2004 ('CHALR' for short). Since the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the acts of commission and omission on the part of the Appellant is of very serious nature which caused substantial loss to revenue and there is no ground to restore the license and allow the appeal of the Appellant. To explain the offence committed by the Appellant, the ld. DR relies on para 3.1 of the impugned order which is as under :- 3.1 Shri Kapil Oberoi in his statement recorded under Section 108 of the Act on 28.11.05, 29.11.05, 30.11.05, 1.12.05, 4.12.05, 11.12.05 and 13.12.05, inter alia, stated that he along with Shri Ankush Khullar had established a clearing agency dealing in import of goods into India in the name and style of M/s Jai Bhole Impex Pvt. Ltd., 64, C-145A, Focal Point, Phase V, Ludhiana in Jan. 2005: that he was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e departmental officers; that after applying the above mentioned mal-practice the documents namely Bills of Entry were submitted for concurrent audit; that the import goods were got cleared for home consumption; that customs duty involved was deposited later on through challans properly and only the customs duty deposited vide DEPB was fictitious. He further divulged another modus operandi being followed by them wherein fake TR-6 challans were presented covering all the custom duties payable along with the Bills of Entry; that the goods were got cleared on the basis of fake TR-6 challans showing fake entries of the banks; thereafter the fake challans were removed by them from the files and fictitious DEPB debit entries were made on the Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as soon as the fraud was brought to his notice by the department he took necessary steps to help the department to make good the revenue loss and consequently the amounts lost by the department has been substantially recovered. When this statement was made during hearing, the Appellant was asked to submit the details regarding the action taken by him for enabling recovery of the amount. Accordingly, the Appellant has filed an affidavit dated 2nd June 2011. 4. We have considered the offence committed by the Appellant and also the details submitted in his affidavit. We notice that as per the affidavit about Rs. 2.28 crores has been recovered from imports made by 12 out of the 14 importers involved. However, the record shows that this is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and amplitude of this doctrine, is required to be examined. "Proportionality" is a principle where the court is concerned with the process, method or manner in which the decision-maker has ordered his priorities, reached a conclusion or arrived at a decision. The very essence of decision-making consists in the attribution of relative importance to the factors and considerations in the case. The doctrine of proportionality places in focus the true nature of the exercise-the elaboration of a rule of permissible priorities. "Proportionality" involves "balancing test" and "necessity test". While the former (balancing test) permits scrutiny of excessive onerous penalties or infringement of rights or interests, and a manifest imbalance of relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . An order of revocation would mean that the license is totally inoperative in future, it loses its currency irretrievably. Suspension/revocation, as the case may be, has to be directed looking to the gravity of the situation in the background of the facts. For minor infraction, or infractions which are not of a serious nature, an order of suspension may suffice. On the contrary, when revocation is directed it has to be only in cases where the infraction is of a serious nature warranting exemplary action on the part of the authorities for, otherwise, two types of actions would not have been provided for. Primarily it is for the Commissioner to decide as to which of the actions would be appropriate but, while choosing any one of the two mode ..... X X X X Extracts X X X X X X X X Extracts X X X X
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