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TMI Blog2023 (8) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... as elusive. Also the appellant has been penalized by the Additional Chief Metropolitan Magistrate in the criminal complaint filed by DRI at Ahmedabad, for non attendance to summons and making over the required documents - thus, having suffered the imposition of penalty by the ACMM, Ahmedabad there is least of justification in imposition of penalty involving moral turpitude, under regulation 18(f) for the said act. Also this may not actually be a case involving moral turpitude, be as it is certainly not linked to an immoral act on the part of the appellant. It is noted that it was imperative for the appellant to have with greater sincerity and due care taken measures to abide by the summons issued. This is all the more, relevant for them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation dated 10.08.2023 has been received by the registry in the aforesaid appeal. Farid Jamal, Proprietor of M/s. SNM Agency vide the said communication has informed that they filed the instant appeal on 27.06.2014 for setting aside the Order in Original No. KOL/CUS/ARIPORT/ADMN/7/2014 dated 23.05.2014, confirming the order of suspension of the CB Licence. Subsequently the said licence was restored on condition of payment of penalty of Rs. 50,000/- which they have duly paid. Thus, vide Deputy Commissioner of Customs, circular No. 22/2015 dated 09.03.2015 they have since been allowed to transact business. The proprietor of the aforesaid Customs Broker firm, has therefore pleaded as under: As the matter has been already settled and my C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the two summons issued to him. The Customs Broker however sent his written representation in response, but as noted in para 33 of the impugned order the learned Commissioner however dismissed the response sent by the Customs Broker as merely of a routine nature. He however holds that the said disobeying of summons amounts to complete disregard of law and also holds the said disregard as a mis-conduct, in view of his contention, of deliberate non-attendance in response to summons issued under Section 108 of the Customs Act 1962 The Act . 3.2. In so far as the charge under regulation 18(f) is concerned, it is seen that the adjudicating authority has relied upon the conviction by the Additional Chief Metropolitan Magistrate, (ACMM) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitting all documents as requested by the DRI. They had further pleaded that if their attendance at early point in time, was so imperative, needful could have been done by the DRI officers when they visited the DRI s, Kolkata Office. 5. We note that currently the appellant s Customs Broker license has been restored and they are allowed to transact business as usual. We note that under the circumstances and the factual position as stated in the impugned order imposition of maximum penalty as prescribed under the regulations 19 is certainly not called for. We also note that the appellant did not actively cooperate in the investigations, initiated by the DRI in its initial stage. They however and being an outstation broker, in all proprie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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