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The Commissioner Of Customs Bangalore-1. Versus M/s. Accurate Clearing and Shipping Agency,

2016 (8) TMI 431 - KARNATAKA HIGH COURT

Cancellation of licence - Forfeiture of security deposit penalty proportionately of punishment - Held that: - when the discretion has been exercised, and considering the facts and circumstances, such discretion exercised cannot be said to be per verse, which would be a case for interference in exercise of power with this Court. It is required to be stated that when two views are possible and if one is opted by the lower authority, such would not call for interference. It is found that even i .....

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Tribunal, whereby the Tribunal has modified the order passed by the Original Authority and has confirmed the order of forfeiture of security deposit. It has further observed that the respondent herein may apply for fresh licence with fresh security deposit, in accordance with law. 2. We have heard Smt. Manjula K.S. for Sri. N.R.Bhaskar, learned Senior Central Government Standing Counsel for the appellant. 3. The contention raised on behalf of the appellant was that the f .....

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prietor cannot get away from the liability on the mere ground that his employee did not properly take care for observance of the regulations. She submitted that the penalty was properly imposed and the appellate Tribunal has erroneously interfered with the order of the first authority. Hence, this Court may consider. She also relied upon a decision of the Apex Court in the case of Commissioner of Customs vs. M/s. K.M.Ganatra & Co. reported in 2016-TIOL-13-SC-CUS (there is no equivalent citat .....

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to Vijayakumar had transpired and therefore, the goods were cleared in the name of V.J. Enterprises. Tribunal also found that Vijayakumar has signed all the papers and therefore it is not a matter where the import has taken place on the name of the parties which did not exist at all. Another ground which has weighed the Tribunal was that the respondent had engaged Sri. T. Saravanan and it was on account of no proper care taken by the employee, the lapse for verification has taken place. The Tri .....

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