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TMI Blog2021 (2) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... or have connived in the overvaluation of the goods or mis-declaration etc. It is also noted that the law is well settled that an element of mens-rea or direct or indirect involvement attributable to the appellant through active knowledge or connivance is required to prove in a proceedings under CBLR, 2018. We noted a series of judgments in our order dt. 14/07/2020 but both the authorities have not considered the same at all. Both the authorities have not even distinguished the authorities relied upon by the appellant and have been noted in the order dt. 14/07/2020. The learned Commissioner was bent upon revoking the licence of the appellant in spite of the fact that the appellant were not responsible for violating the regulations as all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter-Exporter code (IE code) issued by Ministry of Commerce and Industry, bank account details, GST Registration certificate, PAN card and Aadhar card of the proprietor and after verifying the documents from concerned official websites, Branch Manager of the appellant accepted the documents and filed Shipping Bills Nos.4755077, 4755125, 4755148, 4755121 and 4755102 dt. 09/06/2019 through E-system duly signed by G Card holder through digital signature. There after alleging overvaluation, the goods were detained by Trichy Customs and investigation was conducted and the Branch Manager of the appellant Shri Sabeer Ahamed Sayeed appeared before the investigating officer and his statement was recorded. Thereafter, the Trichy Commissionerate issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/04/2020 passed the order by denying the renewal of the Customs Broker licence of the appellant as well as an order for suspension of the Customs Broker licence with immediate effect until further order and there after the appellant filed reply to the order of suspension of the Customs Broker licence vide letter dt. 02/05/2020 and thereafter the order dt. 19/05/2020 was passed by the Commissioner of Customs upholding the denial of renewal as well as continued suspension of CHA licence of the appellant and appointed Shri Sunny K Joseph, Asst. Commissioner, Customs Technical Section, Customs Preventive Commissionerate, Cochin as Inquiry Officer to conduct the inquiry under Rule 17 of CBLR 2018. Thereafter the Inquiry Officer after following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that no fresh evidence was brought by the Revenue before the Inquiry Officer as well as before the Commissioner to prove that the appellant had information, knowledge or have connived in the overvaluation of the goods or misdeclaration etc. He further submitted that both the authorities have ignored the decisions rendered by the Tribunal and the High Court which were relied upon by the Tribunal while passing the Final Order dt. 14/07/2020. 5. On the other hand, the learned AR reiterated the findings of the impugned order and submitted that the Inquiry Officer also upheld the violations of Regulations 10(d), 10(n) and 13(7) of CBLR by the appellant. He further submitted that the appellant is a habitual offender and had been punished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant through active knowledge or connivance is required to prove in a proceedings under CBLR, 2018. We noted a series of judgments in our order dt. 14/07/2020 but both the authorities have not considered the same at all. Both the authorities have not even distinguished the authorities relied upon by the appellant and have been noted in the order dt. 14/07/2020. From the perusal of the impugned order, it appears to us that the learned Commissioner was bent upon revoking the licence of the appellant in spite of the fact that the appellant were not responsible for violating the regulations as alleged against them. The impugned order is passed on the same lines as was passed by the learned Commissioner on 19/05/2020. In view of this, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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