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TMI Blog2015 (11) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... . Prabhakaran is the sole proprietor and authorized signatory of the CHA firm. Appellant s licence was suspended based on the investigation report that appellant filed Bill of Entry on behalf of the importer M/s.Odyssey Impex for clearance of goods declared as 100% woven dyed fabric . Based on test report, the appellant s goods were of linen/flax Fabric attracting Anti Dumping Duty. Since the appellants signed the blank documents for clearance of import of the said consignment without knowing the importer and without authorization from the importer, the customs broker licence was suspended on 12.8.2011 under Regulation 22 of CHALR 2004 [Regulation 19 of CBLR 2013]. Subsequently, the suspension was continued vide order dt. 8.9.2001. After co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings against the importer under Customs Act on ADD was not considered by the authority. He also submits that immediately after suspension, no SCN was issued within 90 days but the SCN was issued after completion of the enquiry incorporating the enquiry officer s report in the SCN. He further submits that licence was revoked without any reasons. He further submits that since the date of suspension from 16.8.2011 for the 4 years, the appellant is out of business which itself is more than a punishment and submits that there is no revenue loss. Therefore, question of forfeiture of security deposit does not arise. He relied following case laws :- (1) Thawerdas Wadhoomal Vs CC Mumbai 2008 (221) ELT 252 (Tri.-Mum.) (2) Setwin Shipping Agency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the licences. 5. After hearing both sides, we find that the case relates to revocation of Customs Broker Licence of the appellant under Regulation 20 (7) of CBLR 2013. The adjudicating authority in the impugned order has brought out the grounds for revocation at para-6 of OIO. The major allegation is that he signed the blank documents without knowing the identity of the importer. Appellant contended that proceedings against the importer were dropped and the importer was left out with only nominal penalty. On perusal of the OIO dt. 16.5.2012 submitted by appellant, we find that the in the said OIO, the SCN was issued to the importer for misdeclaration of the value and also for misdeclaration of the description there was no allegation in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revocation of licence should be invoked as a extreme and harsh measure. The relevant paragraph of the Tribunal s order is reproduced as under:- "5.1 From the records, it is clear that the business in respect of the client M/s. Advanced Micronics Devices Ltd., was brought in by Shri Sunil Chitnis, who claims himself to be a sub-agent of the appellant CHA. The statements of Shri Badrinath and Shri Sunil Chitnis amply proves this fact. The question is, merely because the appellant procured the business through an intermediary who is not his employee, can it be said that he has sub-let or transferred the business to intermediary. The Tribunal in the case of Commissioner of Customs v. Chhaganlal Mohanlal & Co. Ltd. [2006 (203) E.L.T. 435 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Both Shri Sunil Chitnis and Shri Ashish Patekar, authorised signatory of the appellant CHA, has admitted that it was Shri Sunil Chitnis, who undertook the clearance work on behalf of the CHA. Mere signing of the documents does not prove that the clearances were undertaken by the appellant CHA and, therefore, there is some merit in the argument that Regulation 13(b) has been violated by employing Shri Sunil Chitnis for doing the clearance work of M/s. Advanced Micronics Devices Ltd. The question now is whether revocation of licence is warranted for such a violation. In our view, the punishment should be commensurate with the gravity of the offence. Revocation is an extreme step and a harsh punishment, which is not warranted for violation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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