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TMI Blog2020 (1) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... f CHALR, 2004 [now Regulation 18 of CBLR, 2013] and the full amount of security deposit of the appellants CHA has been ordered to be forfeited under Regulation 20(1) of CHALR, 2004 [now regulation 18 of CBLR, 2013].The appeal was initially decided vide Final Order No. FO/75441/2018 dated 19.03.18 by this Tribunal whereby the order of revocation of licence was set aside upon the finding that the time limit provided under Regulation 20 of CBLR, 2013 was not followed by the authority below. However, the order of confiscation of security amount was upheld. Against such Final Order dated 19.03.18 of this Tribunal, the Revenue preferred an appeal being CUSTA No. 3 of 2019 [Commissioner of Customs(Airport & Administration) - Vs - M/s. J.D. Impex] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atray S. Weling that he was an employee at M/s. JD Impex and on the basis of such employment only he had undertaken the job of M/s. Jude's International INC. In reply to question no. 11 & 12, he confirmed receipt of all required documents from the importer and in reply to question no. 20 in the said cross-examination, he had provided his 'G' Card No. as "W-16". On the basis of such fact, the Ld. Advocate submitted finally that when Sri Dattatray S. Weling was a 'G' Card holder of the appellants CHA, there cannot be any violation of the said provisions of CBLR,2013 and hence, the impugned order should not sustain on merit. 3. Mr. Maiti, Ld. Spl. Counsel appearing for the respondent Customs authority submitted, per contra, that the entire a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f time when the import consignment of M/s. Jude's International INC was handled by the appellant CHA. It is observed that during the course of cross-examination before the Inquiry Officer and Asstt. Commissioner of Customs in the course of inquiry proceeding, said Sri Dattatray S. Weling had categorically stated that he was holding 'G' card No. W-16 for M/s. JD Impex. However, since no such document was in record, this Bench under Interim Order dated 26.09.19 adjourned the matter upon the prayer of the appellant for time to produce such documents. During subsequent date of hearing, the letter under F. No. S/6- 48/2010-Admn signed on 18.10.19 by the Deputy Commissioner of Customs, Customs Broker Section, Mumbai-I, has been produced on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Sri Dattatray S. Weling was holding 'G' card for CB, M/s. JD Impex. Moreover, the number of the card being W-16 has also been correctly provided by Sri Dattatray S. Weling during his cross-examination before the Inquiry Officer and Asstt. Commissioner of Customs in the present proceeding. Hence, there is no doubt that said Dattatray S. Weling was employee and 'G' Card holder of the appellant CB at the relevant point of time. 6. We find that admittedly, the import consignment of M/s. Jude's International INC was handled by Sri Dattatray S. Weling and admittedly all the communications and correspondences were made with the importer by said Sri Dattatray S. Weling. As we have already held that Sri Dattatray S. Weling was 'G' card holde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the CB. In other words, any compliance of any responsibilities/obligations, as envisaged under Regulation 11 of CBLR, 2013, by such employee of the CB is deemed to discharge of obligation by the CB. 8. In the present case, from paragraph 17 to 23 of the impugned order dated 30.01.17, it is evident that Sri Dattatray S. Weling had discharged all the obligations under Regulation 11 of CBLR, 2013, but the respondent Commissioner arrived at a conclusion that there was violation of different obligations under different sub-regulations of Regulation 11 of CBLR, 2013 by the appellant CB, M/s. JD Impex upon the erroneous finding of fact that Sri Dattatray S. Weling was an unauthorized person. Since Sri Dattatray S. Weling was 'G' card hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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