TMI Blog2015 (11) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... the new Regulations. The question is as to whether such conduct of the appellant in not accepting the Revenue's direction and challenging the same before the higher appellate forum can be considered to be a misconduct on his part as Custom Broker License holder so as to revoke his license. The answer to such a question, by any reasonable prudent man would be emphatic "NO". Appellant's license which has already been renewed by Commissioner himself till 2021 cannot be revoked on this sole ground that instead of accepting the directions of the Commissioner, the appellant has chosen to file an appeal before the Tribunal. As such, we find no merits in the impugned order of the Commissioner revoking the appellant's license and imposing penalty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... security for an amount of ₹ 75,000/-, in terms of the old CHA Licensing Regulations 2004 is required to be given or the appellant is required to give security of ₹ 5 lakh in terms of the new CBLR 2013. However, their license was restored and was held to be valid up to 24.10.2021 subject to clarifications issued by the Central Board of Excise and Customs, New Delhi. 2. It seems that Board by its letter dated 6.9.2013 clarified that in terms of Regulations 8 of CBLR 2013, a Customs Broker is required to submit security of ₹ 5lakh for issuance of suspended license. Accordingly, the appellant was directed by the Commissionerate's Office vide their letter dated 20.9.2013 to submit an additional security of ₹ 4.25 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, reiterating his view points. The Tribunal vide its Final Order No.20373/2014 dated 10.3.2014 held against the appellant and directed him to comply with the directions of the Commissioner. Accordingly, subsequent to the receipt of the said order of the Tribunal, the appellant complied with the directions of the Commissioner to execute an additional security to the extent of ₹ 5 lakhs. 2.3 In the meanwhile, the appellant had already been issued a show-cause notice dated 8.1.2014 requiring the appellant to show-cause as to why his license should not be revoked and security furnished by him should not be forfeited and why a penalty should not be imposed upon him. The said show-cause notice stand culminated into the present imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or renewal of his license. 3.1 After going through the impugned order, we find that the reasoning of the adjudicating authority for refusing to renew his license and revoking the same is that the appellant did not honour the directions of the Commissioner for furnishing the security of ₹ 5 lakhs in terms of the new Regulations and as such the said action on the part of the assessee amounts to misconduct thus making him misfit for carrying out the work of Customs Broker Licensing. He has also referred to certain previous cases where the appellant was either imposed with penalty or his license was suspended for a limited period. In our view, any reference to the previous conduct of the assessee is not relevant inasmuch as it is the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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