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TMI Blog2016 (1) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... lection and payment of statutory duties. We do not find sufficient cause to interfere with the impugned order. Appeal is rejected - Decided against the appellant. - Customs Appeal No. 53707/2014 - - - Dated:- 28-10-2015 - G Raghuram , President And C J Mathew, Member (T) For the Appellant : Ms Surbhi Sinha , Adv For the Respondent : Shri Ranjan Khanna , DR ORDER Per C J Mathew This appeal is filed by M/s Gupta Fast Forwarders Ltd, a Customs Broker, against the order of revocation of their Customs Broker Licence under Regulation 20(7) of the Customs Broker Licencing Regulations 2013. The revocation order no ASR-CUSTM-000-09-2014 dated 3rd June 2014 of Commissioner of Customs (Preventive), Amritsar, is claimed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatements of the two 'H' cardholders recorded by the investigation team, that they had been taken unawares by the unsavoury activities of these two employees who had promptly been removed and against whom criminal complaint had been filed, and that the appellant had not derived any fiscal benefit from this misappropriation. It was further submitted that appellant had made good the entire amount so misappropriated with interest thereon as ample evidence of their bona fides. While admitting that they should have been more diligent in the matter of employment of these two individuals, she contended that the facts and circumstances demonstrate non-culpability of the appellant in the machinations. 5. The impugned order has found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer/exporter and customs administration. Unlike the administration of other indirect taxes, the relationship between the tax-payer and tax-collector in customs matters is not anchored in a registration mechanism. Hence, the substitute institution of customs brokers has been established as a licenced entity, not only as an agency to handle transactions of importers/exporters, but also to ascertain the existence and reputation of the client before taking up the agency function. The free run that appeared to have been given to the 'H' card-holders does not bode well for diligent discharge of other responsibilities in future. 8. It is apparent that the licencing authority has, after careful consideration of the investigation int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri-Del)] relating to short-shipment of export cargo and smuggling of narcotics with connivance of employee, PB Nair C F Pvt Ltd v Commissioner of Customs (Gen), Mumbai [2006 (202) ELT 829 (Tri-Mum)] in the narrow compass of suspension, Srikrishna Logistics v Commissioner of Customs (Gen), Mumbai [2007 (121) ELT 205 (Tri-Mum)] alleging connivance of the agent with its employees, Lohia Travels Cargo v Commissioner of Customs New Delhi [2001(129) ELT 668 (Tri-Del)] relating to the role of an ordinary employee of the Customs House Agent and Krishan Kumar Sharma v Commissioner of Customs New Delhi [2000 (122) ELT 581 (Tribunal)] and KS Sawant Co v Commissioner of Customs(Gen), Mumbai [2012 (284) ELT 363 (Tri-Mum) both of which deal with a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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