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TMI Blog2017 (11) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... informing that he has tendered his resignation from the CHA firm on 13.07.2012, that the same was accepted w.e.f. 14.09.2012; that the appellant informed Chennai Customs vide letter dated 17.09.2012, about his resignation and requested for deletion of his name from the Power of Attorney and also surrendered his F-Card; that however, even after deletion of his name, the appellant had been misusing his Power of Attorney and forging his signature while filing manual Bills of Entry at Tuticorin Customs. Investigation was ordered to verify the correctness of the compliant. Based on the report from the Assistant Commissioner, SIIB, it appeared that the appellant had violated Regulation 11 (b) of Customs Broker Licence Regulations (CBLR), 2013 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Regulation 20 of CBLR. On this point alone the proceedings are void ab initio. As per Regulation 20 (3) of the CBLR, the Dy./Asst. Commissioner in the course of enquiry is required to take oral evidence. As per Regulation 20 (4), Customs Broker is entitled to cross-examine the persons examined in support of the grounds following the basis of the proceedings. Both these requirements have not been met, which rendered the entire proceedings void abinitio. iii) The complainant Shri Sivaraman was an ex-employee who was relieved from the services of the company on 14.09.2012. He has admitted that he received compensation from the appellant for the period 17.09.2012 to 01.02.2013 on mutual understanding for use of the blank forms signed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of notice to the Customs broker. Ld. Advocate has sought to justify his contentions, citing the judgment of the Hon'ble High Court in the case of A.M.Ahamed & Co. Vs. CC - 2014 (309) ELT 433 (Mad.). However, a careful reading of the judgment indicates that the Hon'ble High Court while noting that the expression offence report is not defined, has nonetheless held that it is to be presumed that a report indicating the availability of any of the three ingredients in Regulations 20 (1) should be considered as an offence report. In fact, in para-18 of the judgment the High Court has further held that the date of knowledge gained by the Commissioner by means of any communication, be it SCN of O-in-O, has to be taken as the date of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name form the Power of Attorney and also surrendered the F-card in original of the concerned person. The impugned order has correctly referred to Regulation 11 B of CBLR, which stipulates that a Customs Broker shall transact business in the customs station either personally or through an employee approved by the Dy. Commissioner of Customs or Asst. Commissioner of Customs. By not complying with the said stipulation, the appellant has no doubt made themselves liable for punitive action under Regulation 18 of the Rules. Nonetheless, it is also seen that apart from the allegation in the impugned order that the appellant has not complied with the said Regulation 11 B, none of the other grave mis-demeanours listed out in the said Regulation 18 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complaint by Shri V. Sivaraman is the resultant of a mutual understanding gone sour. 6. In the circumstances, while the appellant has definitely not complied with the obligation caused on him under Regulation 11 B of CBLR 2013, to transact business either personally or duly approved employee, there is no allegation that the blank bills of entry wherein the signature of the ex-employee which were improperly used, were forged by them. There is also no allegation that the goods imported through these bills of entry were found having violated any customs laws in force. In the event, while some punitive action is warranted against the appellant, the revocation of license of the customs broker for this particular infraction, in our view, is an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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