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TMI Blog2024 (1) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... e, one against Asia Shipping and other against Shri. Harendra M Karia. 2. Learned Counsel for the Asia Shipping and Shri Harendra M Karia pointed out that the proceedings initiated under CBLR for revocation of license against M/s Asia Shipping Services and Shri Harendra M Karia were dropped. However, the penalty of Rs. 50,000/- was imposed on Asia Shipping/ Shri Harendra M Karia under Regulation 18 of Customs Broker Licensing Regulation. 2.1 Learned Counsel Pointed that M/s Asia Shipping Services operated as Custom House Agent under Regulation 8 of Customs House Agent Licensing Regulation, 1984 and Shri Harendra M Karia was working as authorized Executive/Clerk and was actually engaged in the work as Customs House Agent. Shri Harendra M K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Regulation 9 was allowed to work in customs station as a newly authorized employee on behalf of that firm or company. His application was however not considered and original license was returned to them. No appeal was filed against the said return of license and non-inclusion of name of Anil Karia in the said license. 2.3 Learned counsel pointed that the name of Anil Karia could not have been rejected under Regulation 18(2) of the Customs Act as Shri Anil karia had qualified in the examination refer to in Regulation 9 of CHALR. In the year 2016, M/s. Asia Shipping Services applied for renewal of license and submitted self-attested copy of that license indicating that the customs house work shall be transected only through Shri Harendra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough custom on behalf of firm or company licensed under Regulation 9 provided that at any time he shall not so engaged himself on behalf of more than one such firm or company. Similar provisions also exists in terms or regulation 15 of CBLR 2013. The CBLR 2018 also prescribed under Regulation 7 that a condition that at any given time any director, partner or an authorized employee shall engaged himself for transecting under CBLR on behalf of more than one firm or company. The notice alleged that the appellant Shri Harendra M Karia violated the above provisions by working simultaneously in Asia Shipping Service and under his own license as Harendra M Karia. 2.6 The impugned order after examining the facts comes to the conclusion that thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Counsel pointed out the appellant has not acted dishonestly. It was pointed out that if the Revenue had allowed the deletion of name of the Shri Harendra M Karia and inclusion of name of Shri Anil Karia in the license of M/s. Asia Shipping. Earlier when they applied for the same no such procedural laps would have occurred. He pointed out that Shri Anil Karia was at that time qualified and could have been edit to the license of M/s Asia Shipping. 3. Learned AR relied on the grounds of the appeals. He pointed out that there was an offence as various provisions of CHLAR were violated. Shri Harendra M Karia was instrumental in getting license for M/s Asia Shipping as well as in his own name and therefore, was responsible for violation of CHL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by any order passed by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, under regulation 16 or regulation 17, may prefer an appeal under Section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of Section 129 of the Act : Provided that a G-Card holder aggrieved by any passed by Deputy Commissioner or Assistant Commissioner of Customs under these regulations may prefer an appeal under Section 128 of the Act to the Commissioner of Customs (Appeals) against the orders of the Deputy Commissioner or Assistant Commissioner of Customs, as they may be, who shall proceed to decide the appeal expeditiously within two months of the filing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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