2005 (10) TMI 172 - AT - Customs

Summary

Issues:
Revocation of Customs House Agent (CHA) licence based on penalty charges under Sections 112 and 117 of the Customs Act, 1962 after exoneration in previous penalty imposition appeal.

Analysis:
The appellant, a licensed Customs House Agent, was authorized for the export of mealing wheat to Bangladesh on behalf of a government undertaking. The appellant was exonerated from penalty charges in a previous appeal by the CESTAT, East Zonal Bench, Kolkata. The appellant argued that since he was cleared of charges in the penalty imposition appeal, his licence should not be revoked on the same grounds. The appellant contended that the necessary permissions for export were sought and received, and any amendments made to the shipping bills were in anticipation of such permissions. The appellant emphasized that the export was supervised by Customs authorities, and there was no loss of revenue or illegal items exported.

The respondent supported the revocation of the licence, alleging lack of vigilance on the part of the CHA. However, the Tribunal found that the export was completed under Customs supervision, indicating some form of permission or direction from higher authorities. The Tribunal noted that the appellant acted on the exporter's instructions and that the interpolation in the shipping documents was done by the exporter's representative. The Tribunal highlighted that there was no evidence of mala fide intention on the part of the appellant and that previous penalties imposed on the appellant had been set aside. The Tribunal concluded that revoking the CHA licence was not warranted in this case, as there was no evidence of wrongdoing on the appellant's part.

In the final judgment pronounced on 4-10-2005, the Tribunal set aside the impugned order and allowed the appeal, providing consequential relief to the appellant. The decision was based on the lack of evidence of any wrongdoing or mala fide intention on the part of the appellant, the completion of the export under Customs supervision, and the exoneration of the appellant from previous penalty charges.