TMI Blog2024 (3) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... om the customs officials, the appellant and various statements of the employees. These are only allegations/charges arrived at a preliminary stage which is yet to be corroborated with the evidences and to be finalised by the CBI. Moreover, based on the same set of facts, the Customs Brokers are penalised differently either by imposing only penalty or by revocation of license along with imposition of penalty as is the case of the present appellant. Based on the facts and allegations levelled against the appellant and the facts placed on record do not in any way prove the contravention of clause 10(d) and (e) of the Regulations and to invoke clause 10(i), the allegations/charges are yet to be proved by the competent court. Moreover, the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avel, an Authorised Signatory of the appellant had collected a payment vide voucher No.SE/706/19-20 dated 31.08.2019 for Rs.550/- issued in the name of Shri Prabhu Kumar and this was meant for payment towards undue advantage and incidental expenses for clearance of Shipping Bill No.6549496 dated 28.08.2019, which was cleared by the Appraiser on 30.08.2019. Accordingly, for having contravened the Regulations 10(d), 10(e) and 10(i) of the CBLR, 2018, the Commissioner under the provisions of regulations 14 and 17(7) of the CBLR, 2018 revokes the license along with forfeiture of entire security deposit in addition to imposition of penalty of Rs.50,000/-. 3. The learned counsel on behalf the appellant submitted that a slip was recovered during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant cannot be held liable for the acts of their employees. (i) Neptun Clearing Agency vs. Commissioner of Customs (Gen.), Mumbai: 2007(212) ELT -97 (Tri-Mumbai) (ii) Transfreight Marine Services P. Ltd. vs. C.C. (Seaport-import), Chennai: 2016 (343) ELT 295 (Tri-Chennai) 3.1 He also relied on the following judgments to state that punishment for the offences should be proportionate to the gravity of offence. (i) Falcon Air Cargo and Travels (P) Ltd. Vs. Union of India reported in 2002 (140) E.L.T. 8 (Del.) (ii) M/s. SSS Sai Forwarders Pvt. Ltd. Vs. Commissioner of Customs (General). Mumbai reported in 2022 (6) TMI 15 CESTAT Mumbai. 3.2 Further, the learned counsel submitted that among one of the Customs Brokers involved in the very proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusive evidence against the Custom broker (the appellant). I find that allegations stand as of now as just allegations, nothing more and nothing less. I find that this was the predicament that is displayed in the approach of Commissioner was the case. Learned Adjudicating Authority finds that the appellant has violated the provisions of CBLR, 2018 and yet, he finds that the violations do not warrant revocation of license. It is very difficult to understand as to how the allegations would invite a maximum penalty under Rule 18 ibid. One has to conclude that if the violations are not grave enough to warrant revocation of license, they do not warrant maximum penalty under Rule 18 also. Moreover, the appellants have brought out the procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present appellant. 6. The Commissioner has invoked provisions of 10(d), (e) and (i) of CBLR 2018 for revoking the license and imposition of penalty. Let s examine the relevant clauses of the Regulations. Regulation 10(d), (e) and (i) of CBLR 2018 Obligations of Customs Broker. A Customs Broker shall (d) advise his client to comply with the provisions of the Act, other allied Acts and the rules and regulations thereof, and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; (e) exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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