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TMI Blog2018 (2) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is guilty, the violations are not so grave as to justify the revocation of the custom licence - the ends of justice will be met with the forfeiture of security deposit of ₹ 75,000/- and in addition imposition of penalty of ₹ 50,000/-. Appeal allowed in part. - Custom Appeal No. 51762 of 2017 - Final Order No. 50791/2018 - Dated:- 26-2-2018 - Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member (Technical) Sh. Mohan Lal, Advocate for the appellant Sh. R. K. Manjhi, AR for the respondent ORDER Per: V. Padmanabhan The present appeal is filed against the Order-in-Original No. 53/KB/Policy/2017 dated 23.08.2017 passed by the Commissioner of Customs (General), New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the appellant s licence was revoked vide the impugned order in which the Customs Broker Licence was revoked alongwith forfeiture of security deposit of ₹ 75,000/-. Aggrieved by the said decision, the present appeal has been filed. 4. With the above background, we heard Sh. Mohan Lal, Advocate for the appellant and Sh. R. K. Manjhi, ld. AR representing for the Revenue. 5. Ld. Counsel submitted that the entire proceedings resulting in the revoking of CHA licence was time barred. He contended that the DRI detected the contraband in the container (which was cleared for export as early as 20.08.2014) when the container was examined at JNCH, Nhava Sheva. However, the show cause notice was issued to the appellant only on 20.08.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is that the show cause notice issued by the Commissioner of Customs proposing to revoke the CHA licence is time barred. We note that the time limit of 90 days for issue of show cause notice under the CBLR commences with receipt of the offence report. Even though, the detecting agency noticed the contraband in the export container as early as 20.08.2014, the licensing authority was in a position to initiate proceeding under the CBLR, 2013 only after receipt of the offence report from DRI. It is pertinent to record that the offence took place in a different place from that of the Licensing Authority who is in Delhi. Inasmuch as the offence report contained in the alleged violation of CBLR was received by the Commissioner of Custom, IGI A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing goods. However, Sh. Ranbir Bhola, CHA had the responsibility to verify the antecedents of the exporter and the genuineness of the export documents before filing the same. The investigation has established that they have failed in verifying the antecedent of the actual exporter. They have simply relied on the documents forwarded by Sh. Ranbir Bhola. This has, in fact, paved the way for substitution of cargo and attempt to export the contraband. 10. The role of the CHA in the Customs procedures is significant. The CHA is expected to safeguard the interest of exporter of the goods as well as the Customs. The adjudicating authority, in his detailed findings, have concluded that the appellant is guilty of violation of various regulations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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