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TMI Blog2020 (7) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... invoking regulation no. 18 to revoke license, forfeit security or impose penalty for having failed to comply with regulation no. 11(n) of the Regulations (now regulation no. 10(n) of Customs Broker Licensing Regulations, 2018). Accepting the report of the inquiry officer, Commissioner of Customs (General), Mumbai, vide order no. 28/CAC/CC(G)/RC/CBS (Adj) dated 21st June 2019, ordered the revocation of the license. The present appeal lies against this detriment. 2. Pointing out that the entire proceedings from commencement to culmination were flawed, Learned Counsel for the appellant submits that the charge of having breached regulation no. 11 (n), as it then was under Customs Broker Licensing Regulations, 2013 and now regulation no. 10 (n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of bill of entry. 4. In view of these submissions, we have perused the notice, the record of inquiry and the impugned order. Though the notice purports to be in pursuance of the consignment of 'slippers', handled for clearance by the appellant, in which concealed 'gold bars' was detected, there is reference to certain other notices, issued in connection with mis-declaration of description or quantity in imports effected by other entities for which bills were filed by the appellant, that are also reproduced in the impugned order. The appellant has submitted the adjudication orders, arising from those offences under the Customs Act, 1962, in which the proposal for imposition of penalties on the appellant herein, as the customs broker th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the weight of evidence against the 'customs broker' on the statement recorded from the Managing Director of the 'customs broker', to conclude the charge as proved. 6. The Commissioner of Customs has, merely, concurred with the findings of the inquiry authority and, without narration, let alone consideration, of the several submissions relating to the inquiry, to the extent of repeating the assessment of threats posed to the nation by the lack of diligence on the part of the 'customs broker', proceeded to revoke the license. 7. The revocation appears to have sought legitimacy from the report of the inquiry authority. In the first response to the notice, by letter dated 18th June 2018, the 'customs broker' had denied the charge and sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distinguished itself by conformity to the fundamental requirement of notice of intention to conduct hearings. The request for cross-examination off investigating officer emanated from the charged 'customs broker' and it was incumbent upon the inquiry authority to intimate, and carry on with the deposition of the summoned witness, in, and unfailingly so, the presence of the noticee. Any finding arrived at thereafter, based on such unchallenged testimony, is not acceptable and the failure to furnish the report of the Presenting Officer to enable participation in further proceedings has compounded the breach of principles of natural justice. Not unnaturally, the inquiry report is bereft of the sanctity accorded to it by the Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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