9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (9) TMI 141 - AT - CustomsCustoms House Agent's Licence - Revocation of Licence - CHA Misdeclaration in description of the goods - CHA acted without proper authorization - HELD THAT - We observe that the shipping bills in question were signed by the appellant as Customs House Agent. This fact has not been disputed by the Revenue. It is also an undisputed fact that the appellant as a Customs House Agent was present at the time of examination of the consignment brought for export out of the country. The appellant has also brought on record the identity cards which had been issued to Shri Sukhendu Maity. Shri Dilip Kumar Sarkar and Shri Govinda Kishore Ghosh by the Competent Customs authority as employees of the appellant. Except the fact that the names of these three persons were found on the pay roll of M/s. Shewta International, there is no other material to show that they were not working for the appellant. In view of this, it cannot be alleged by the Revenue that the provisions of Regulation 14(b) of the Customs House Agent Licencing Regulation has been contravened by the appellant. The Enquiry Officer has also given his specific findings that the connivence of the appellant with the exporter for manipulation of export consignment is not proved beyond doubt. In view of such findings, it cannot be said that the appellant was aware of the factum of mis-declaration of the goods as well as over-valuation of the goods in question. Taking into consideration all the aspects of the matter, we are of the view that the punishment of revocation of licencing is not commensurate with the actions of the appellant in the present matter. It is not fit case warranting revocation of CHA licence under Regulation 21 of CHALR as the charges are not so grave that the severe punishment of revocation is awarded to the appellant and depriving him of his means of livelihood. We, therefore, set aside the impugned order and allow the appeal.
Issues involved: Appeal against revocation of Customs House Agent Licence by the Commissioner.
Details of the Judgment: 1. Issue 1 - Grounds for revocation of licence: The appellant, a Customs House Agent, appealed against the revocation of their licence by the Commissioner. The appellant argued that they were not aware of the misdeclaration of value and misdescription of goods, as stated in the Enquiry Report. The Enquiry Officer found that the appellant abetted the violation of the Customs Act by lending their names to unauthorized persons for dealing with Customs documents. However, the Enquiry Officer did not find connivance with the exporter for manipulation of export consignment beyond doubt. 2. Issue 2 - Compliance with Regulations: The appellant was accused of not having proper authorization from exporters and allowing unauthorized persons to handle export documents. The Revenue argued that the appellant contravened Customs House Agents Licensing Regulations by not obtaining proper authorization, transacting business through unauthorized individuals, and not ensuring document compliance. The appellant contended that the G.R. Forms signed by exporters served as authorization, as per Regulation 14(a). The Tribunal considered whether the violation of Regulation 14(a) warranted licence revocation. 3. Issue 3 - Punishment proportionality: The Tribunal assessed the severity of the appellant's actions and whether revocation of the licence was a proportionate punishment. It was noted that the appellant was present during the examination of consignments and had employees authorized by Customs authorities. The Tribunal referenced previous decisions emphasizing that revocation should be for serious infractions warranting exemplary action. Considering all aspects, the Tribunal concluded that the punishment of revocation was not commensurate with the appellant's actions and set aside the revocation order. 4. Separate Judgment by the Tribunal: The Tribunal, comprising Smt. Archana Wadhwa and Shri V.K. Agrawal, Member, set aside the impugned order revoking the Customs House Agent licence, allowing the appeal filed by M/s. Landing and Shipping Agency against the Commissioner's decision.
|
