2000 (8) TMI 146 - AT - Customs

Summary

Issues involved: Appeal against revocation of Customs Licence and forfeiture of security deposit.

Facts of the case: The appellant, a holder of Customs House Agent Licence, was alleged to have sublet their work of Customs clearance to another unauthorized company, "TRACK." The Department issued a show cause notice (SCN) asking for an explanation as to why the Customs House Agent Licence should not be revoked and the security amount forfeited.

Arguments by the appellant: The appellant denied subletting the work, stating that they handled the Bill of Entry themselves and never authorized "TRACK" for Customs work. They argued that the evidence showed they handled the Customs clearance work, and the bills raised by "TRACK" did not prove otherwise.

Arguments by the Department: The Department claimed that "TRACK" had issued bills for Customs clearance work, indicating they handled the work illegally. They also raised concerns about the signing of Annexure 2 by an individual not authorized to do so.

Judgment: The Tribunal found no evidence to prove that Customs clearance work was handled by "TRACK." The Bills of Entry and other documents were signed by the appellant or their authorized representative. Regarding the signing of Annexure 2, it was noted that the individual had a valid 'G' Card and there was no indication of working for anyone else. Consequently, the revocation of the licence and forfeiture of security were deemed unsustainable, and the appeal was allowed.