9911796707
TMI Blog2018 (1) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... arging his duties as Customs House Agent. The fraudulent acts attributable to Rajesh and the exporters do not in any manner concern the Customs House Agent before us. The extreme penalty of revocation of Customs House Agent License along with forfeiture of security deposit was not justified - The charge of negligence and non-adherence to the Regulation, in the sense of failing to discharge his duties and responsibilities, has been held to be proved - Since the charge of negligence and nonadherence to the Regulations insofar as failure to fulfill and discharge the responsibilities has been proved, the penalty of revocation of license for a period of five years from 28th February 2013 is justified - security deposit is also rightly forfeit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... va Sheva port. His track record is otherwise clear. In the year 2009-2010, he handled the customs clearance of various consignments. It is his case that he obtained letters of authority from the exporters and on the basis of which he acted as an agent. In this case, one Rajesh Khichda was a liaisoning person and he liaisoned with the exporter Mansukh Kataria. That was regarding dispatch of the export goods from Surat and its arrival at the Nhava Sheva port, its unloading etc. and the rest of the customs clearance work will be handled by the appellant's paid staff. It is stated that one Deepak Mange, the Docks Clerk of the appellant, who is having a valid pass, attended the customs related work in connection with the consignments ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quiry report was submitted. But the Commissioner disagreed with the findings recorded in the inquiry report and issued a disagreement memo, which was also served on the appellant. Thus the Commissioner indicated that he was not inclined to agree with the findings recorded by the Inquiry Officer and the appellant must face an inquiry at his end. Therefore, a personal hearing was granted and pursuant to this disagreement memo, on 28th February 2013, the order-in-original was passed which cancelled the license. 7] Aggrieved by the same, the appeal before the CESAT was filed, which has been dismissed by the impugned order. 8] The assessee has proposed several questions as substantial questions of law involved in this appeal. He h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e acts of the said Rajesh. Finally, due and proper vigilance and care has not been taken in ensuring compliance with the law. 13] It is common ground that the inquiry proceedings concluded and the report was submitted on 9th November 2012. The Inquiry Officer has submitted a very detailed report and he held that charge No.2 is proved. However, he held that the vital and crucial charge No.1 and related charges pertaining to the acts of Mr. Rajesh Khichda are not proved. 14] Thereafter, disagreement memo was served and in which disagreement was expressed as far as inquiry report exonerating the appellant from primary or vital charge. In that regard, the observation that the monetary consideration has flown between the appellant and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed him and thus was not vigilant in fulfilling his obligations and discharging his duties as Customs House Agent. The fraudulent acts attributable to Rajesh and the exporters do not in any manner concern the Customs House Agent before us. In the peculiar circumstances the charge of negligence and non-adherence to the Regulation, in the sense of failing to discharge his duties and responsibilities, has been held to be proved. 17] From 28th February 2013 and even after the Tribunal had dismissed the appeal, the license has been revoked. The appeal was dismissed on 11th February 2014. Thus the appellant has been out of business from 28th February 2013. 18] Upon an overall consideration of the materials, we are of the view that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
