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Cancellation of 'G' Card by the Commissioner. Analysis: The appeal involved the cancellation of a 'G' Card by the Commissioner, which was granted under Regulation 20 of the Customs House Agents Licensing Regulations, 1984. The appellant, an Assistant in a proprietary firm, had been granted the 'G' Card to assist the proprietor of the firm. The appellant was also involved in other businesses related to freight forwarding, transportation, and courier services. During the appellant's absence abroad, a consignment for export was sent by an employee instead of the proprietor, leading to suspicion of misdeclaration by Customs. The Commissioner canceled the license of the firm and the 'G' Card of the appellant based on the employee's actions. The appellant argued that the employee's error should not reflect on him as he was out of the country at the time and had instructed his staff to obtain the necessary signatures for clearance promptly. The appellant's representative contended that the shipping documents and the exporter's identity were clear, and the employee's mistake should not be attributed to the appellant. The Inquiry Officer's report mentioned that the employee's error was likely for expeditious clearance and not indicative of any wrongful intent by the Customs House Agent (CHA). The representative argued that there was no reason to cancel the 'G' Card based on the employee's actions. In response, the SDR highlighted that the Tribunal had already rejected the appeal against the cancellation of the CHA license. According to Regulation 20, an employee assisting a CHA must have approval from the Assistant Commissioner of Customs and is issued an identity card ('G' Card). The SDR argued that once the CHA license is canceled, the identity card issued to the employee becomes invalid automatically, as it is tied to the CHA's status. The Tribunal considered both arguments and upheld the cancellation of the 'G' Card. It emphasized that the 'G' Card is issued to an employee assisting a CHA, and once the CHA's license is canceled, the identity card becomes worthless. As the appeal against the CHA license cancellation had already been rejected, there was no merit in the current appeal regarding the 'G' Card cancellation. The Tribunal rejected the appeal, affirming the cancellation of the 'G' Card.
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