TMI Blog2020 (1) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... e license of CHA is disproportionate of the offence committed by them under the various provisions of CBLR 2013 as amended. So is the case of forfeiture of the Security Deposit - But in the fact and circumstances of the case, we also find that the appellant deserves to be cautioned and vigilant in future for taking appropriate precaution while entering into the business through intermediaries. Appeal allowed - decided in favor of appellant. - Cus Appeal No. 79329 of 2018 - FO/77031/2019 - Dated:- 23-12-2019 - HON BLE SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) AND HON BLE SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri H. K. Pandey, Advocate for the Appellant (s) Shri H. S. Abedin, (AR) for the Revenue (s) ORDER PER SHRI BIJAY KUMAR This appeal has been filed by M/s. Mallick Clearing Agency, Customs Brokers having Licence No. M-54 (PAN AATFM2106J) issued by the Commissioner of Customs, Custom House, Kolkata under Regulation 9 of the Customs House Agents Licensing Regulations, 2004 (Now Regulation 7 (1) of customs Broker Licensing Regulation, 2013 (to transact customs clearance work). The val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 88 of Export Policy, 2015-20. The statements from the various persons were recorded by the DRI regarding the role of appellant in clearing the said consignment. The statement of Shri Pradip Deb, son of Marinal Kanti Deb was recorded on 08/05/2017 and 05/10/2017 under Section 108 of Customs Act, 1962 wherein he deposed as under:- (i) That he was engaged in Customs clearing Job and handles the export and import of different party and gets it done by different Customs Brokers namely Mallick Clearing Agency, Swastik Clearing Agency, P. S. Shipping etc. and earns Commission for the same. (ii) The job for consignment in Container No.YMLU3576647 vide shipping bill No.5839010 dt. 03-05-2017 was obtained by Shri Raj Kumar Mondal, who further procured it from Shri Bipul Saha and Shri Pratip Maitra of M/s. Panel Pin Mfg Co. Pvt. Ltd. (iii) Further, with the help of the various persons as named above, the consignment was finally attempted to be exported by the appellant. Appellant did not enter the details about the job done in their Job Work register. (iv) The statement of Director of M/s. Panel Manufacturing Company was also rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rjee, Dock Sircar of the appellant was also recorded who accepted that he prepared the document pertaining to export of the goods and assisted the Customs officer during examination of the seal of the container. 3. After going through the various chain of the events, it was found that the appellant had helped Bipul Saha alias Bapun to materlise the planning of smuggling of Red Sanders in a responsible manner. The appellant did not export and got work through middle man who was unknown to him. The appellant acted in an ordinate manner with disrespect to the Provision of CBLR-13, which resulted in attempted smuggling of Red Sanders. The appellant therefore is charged with violation of provisions of Section 11A, 11 (d), 11 (1), 11 (n) of CBLR. 4. Ld. Advocate appearing on behalf of the appellant submits that the appellant has obtained job of clearance through Shri Raj Kumar Mondal after verifying the necessary antecedents of the exporter. As they have generated check shipping Bill on the basis of authorized invoice, packing list, ARE, certificate issued by Central Excise after dealing of export goods in the said container. The Commissioner by passing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has deprived the appellant and its employees concerned, their means of livelihood for the rest of their life. If the offence is not grave, the other penal Provisions could have been invoked by placing reliance on the decision of this Tribunal in the case of C. J. Joshi Sons Vs. Commissioner of Customs reported in 1999 (113) E.L.T. 900 (Tribunal). In view of the above submissions, it is prayed that the impugned order may be set aside and the appellant s revocation of license be set aside including forfeiture of security deposit. 8. Ld. DR however supports the impugned Order. 9. We have considered the submission of the Ld. Advocate appearing on behalf of appellant and the Ld. Departmental Representative for the Revenue. The issue involved in this case is that the export consignment which was cleared by the appellant through the impugned Shipping Bill which pertained to HB wires contained logs of Red Sanders, which is banned for export in terms of export and import policy. We find that the appellant has not obtained the job of clearance of export consignment directly through exporter M/s. Panel Pin Manufacturing, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence in Shailesh Varu. This alone, however, is not, in our view, sufficient to revoke the licence once and for all. 9. Recovation of a licence is a grave punishment, as it deprives the person concerned of the means of livelihood for the rest of his lifetime. Having regard to the effect of involvement of the appellant s proprietor and absence of mala fides against him, we are of the view that while action against him was called for, it would not justify total revocation of the licence. The licence was suspended in February, 1995 and the appellant was without a licence for three years. This, we feel is sufficient punishment to the appellant. Only on this consideration and subject to the condition that Shailesh Varu does not continue in the employment of the appellant for dealing with Customs clearance or connected matters, we set aside the order impugned and allow the appeal. 11. In view of the above discussions, we are of the opinion that revocation of the license of CHA is disproportionate of the offence committed by them under the various provisions of CBLR 2013 as amended. So is the case of forfeiture of the Security Deposit. But in the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
