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TMI Blog2020 (11) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... amining Officer. Further we find that the enquiry officer in spite of the fact that the appellant raised this objection, did not bother to examine the Seal Cutter Shri Shantaaram who allegedly cut the seal after seeing the job order issued by the Custodian. Further, the entire operation was done in the customs area and this is normal practice which is followed to facilitate physical examination by the Customs. There is no material on record to attribute any mala fide on the part of the Customs Broker executive and there is no evidence which has come on record suggesting he acted with mala fide in order to gain any advantage - It is also found that in the investigation conducted by the SIIB Branch, nothing adverse has been recorded again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an hold necessitating open examination by the Customs. While the container was in the possession of the Customs, the allegation on the appellant is that their executive has broken the seal of the container without the permission of the proper officer and thereby violated various regulations of CBLR 2018. On this allegation, a show-cause notice was issued and enquiry was marked to the enquiring officer and the enquiry officer submitted his report and held the appellant is guilty of violation of Regulation 10(d) and Regulation 13(12) of CBLR 2018 and dropped the violation of Regulation 10(m). Thereafter on the basis of enquiry report, the impugned order was passed revoking the licence of the appellant along with forfeiture of security deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mine the goods on the following day but directed the Customs Broker Executive to put a local seal and show the proof of it to him. The Customs Broker Executive did it accordingly and showed the proof of securing the container with local seal and this incident took place on 20/06/2019. He further submitted that the appellant pursued the matter repeatedly with the Customs Examiner for examination and after around a month at the initiation of Customs Examiner, the matter was referred to Customs SIIB for investigation etc. The Customs SIIB sought explanation from the Customs Broker Executive and accordingly the Customs Broker Executive submitted explanation vide letter dated 18/07/2019. The SIIB conducted physical examination of the goods, reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice was enquired into by the enquiry officer and he submitted his report to the Commissioner and the Commissioner after affording an opportunity to the appellant passed the impugned order revoking the licence of the appellant and forfeiting the security deposit and also imposing penalty of ₹ 50,000/- (Rupees Fifty Thousand only). He further submitted that the impugned order has been passed without properly understanding the truth in the matter as the custodian, the seal cutter, examiner did not participate in the proceedings which is a serious violation of the principles of natural justice. Further, the seal was cut by the seal cutter after seeing the job order. He further submitted that the punishment given to the appellant is harsh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant from the very beginning is that they have submitted the explanation to the Assistant Commissioner of Import, SIIB, Nhava Sheva and as per that the Customs endorsed the Bill of Entry and thereafter job order was issued by the Custodian and the seal was cut by the Seal Cutter Shri Shantaaram after informing the Examining Officer. Further we find that the enquiry officer in spite of the fact that the appellant raised this objection, did not bother to examine the Seal Cutter Shri Shantaaram who allegedly cut the seal after seeing the job order issued by the Custodian. Further we find that the entire operation was done in the customs area and this is normal practice which is followed to facilitate physical examination by the Customs. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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