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TMI Blog2019 (2) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... censing Regulation, 2013 in proceedings that had been initiated under the Custom House Agent Licensing Regulation, 2004. A miscellaneous application has also been filed which is infructuous as we take up the issue for final disposal. Briefly, the facts are that the appellant had filed shipping bill no. 5897271/05.11.2014, for Shri Ganesha Enterprises, in which the goods, declared as 'articles of wooden stairs and semi-finished goods of padauk (pterocarpus santalinus)', was referred to the Wildlife Crime Control Bureau Chennai, on the suspicion that these may have been manufactured out of prohibited 'red sanders' who opined that export of 'red sanders' is permissible only against a licence issued by the Department of Forests and against expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical description in the shipping bills is the very same 'red sanders' that is, admittedly, banned for export. According to Learned Counsel for the appellant there are several varieties of pterocarpus santalinus and not all of them are banned and that 'padauk', while of the same genius, is not of the same species. 3. As far as regulation 17(5) is concerned, it is the submission of Learned Counsel that the breach thereof is not the lack of authorisation but could, at best, be that this was not presented at the proper division/section of the Customs House. 4. Learned Authorised Representative submits that the deployment of a 'G' card holding employee is contrary to the Regulations and thus the purported authorisation is, itself, ille ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the present proceedings, based as it is on the same evidence and the same statement, that were found to have failed the test of credibility against less rigorous touchstone in Customs Act, 1962, cannot sustain that warranted in the more consequential Custom Broker Licensing Regulations. 7. In the above circumstances, we find that the reliance on statements, so vehemently advocated by Learned Authorised Representative by reference to the decision of Hon'ble High Court of Delhi in Jasjeet Singh Marwaha v. Union of India [2009 (239) ELT 407 (Del.)], of the Tribunal in A B Consultants v. Commissioner of Customs (General) [2015 (330) ELT 273 (Tri-Mumbai)], and in D M Mehta & Bros v. Commissioner of Customs (General), Mumbai [2017 (346) E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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