9911796707
TMI Blog2024 (4) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... at samples of imported goods were drawn, goods assessed and duty paid thereon. The imported oil was transferred to India tankers, which were taken up for verification of the nature of the edible oil and subsequently seized. The tankers, therefore, bringing oil into India were reportedly not available when DRI officers visited the spot. The Indian trucks were parked in private parking place where trucks loaded with export cargo were parked in an unorganised manner depending upon the availability of space that the trucks loaded with imported oil could manouvre and that is said to be the reason for not being instantly able to take out the vehicle from the jumbled up trucks, trailers and tankers. Also, it is not at all the case that eventually ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to subject the Customs Broker to action as aforesaid under the provisions of CBLR, 2018 and take recourse to punitive action like revocation of the Customs Broker License, forfeiture of their security deposit besides imposition of penalty on the appellants. The charges levelled by the department are therefore unsustainable and without even a fig leaf of credence. Thus, the impugned order is set aside, with all consequential benefits to the appellants as accruable, in law. The Customs Broker License of the appellant is directed to be restored forthwith. In the result, the appeal succeeds and is thereby allowed, with consequential relief as per law. - SHRI ASHOK JINDAL, MEMBER (J) AND RAJEEV TANDON, MEMBER (T) Shri H.K. Pandey, Advocate, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order was quashed by the Tribunal, subsequently, vide Final Order No. 75315/2023, dated 2-5-2023 [2023 (385) E.L.T. 404 (Tri - Cal.). The fundamental argument, therefore raised by the appellant, is that an already revoked Customs Broker Licence cannot be directed to be revoked, again while during the currency of the said revocation order. 4. On the facts of the case, the appellant had filed seven Bills of Entry on behalf of five importers on 5-2-2020, before the Customs Officers of Ghojadanga Land Customs Station. They submit that post drawal of samples of the imported goods, the importer paid Customs Duty as assessed by the authorities. That on 8-2-2020 a communication was received from the DRI that they were collecting documents relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced, or which do not correspond in any material particular with the specification contained therein). Our attention was also drawn to the proviso to Section 109 of the Act ibid which reads as under : Nothing in this section, shall apply to any imported goods passing from Island frontier, 12 and Customs Station by a route appointed under clause C of Section 7. to drum up support for inapplicability of Section 111(k) of the Act. 8. It is not disputed that the goods in question were not imported through an unauthorized route, and it is also not disputed that the goods were duly produced before the Customs Officer when asked for. We note that the department has also pressed Regulation 10(d) 10(e) of the CBLR to implicate the appellant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e private parking area for want of properly demarcated and set out infrastructure. The department has not contested the appellants plea that there is no Customs area/or custodian notified for Ghojadanga Land Customs Station where alone import or export goods are kept, pending clearance for export or home consumption. It was clarified that Ghojadanga is a very small place at the border with Bangladesh, and it is a continuous old time road between Itinda in India and Satkhira in Bangladesh which operates as an International border, that has been the area of the land Customs Station, where the import-export goods are dealt with by the Customs authorities. There is said to be no infrastructure, so much as even for weighment, the vehicles have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nything contrary came to notice. When the lot of export cargo blocking the movement, were cleared, the subject tankers were said to be brought to the area in front of the Customs Office for needful. Further, it cannot be denied, that the tankers loaded with imported oil could not move without Bills of Entry and other import documents which were still lying with the Customs authorities for want of out of charge. We therefore find it highly unjustified to initiate such harsh action without plausible assessment of the ground realities. Further, it is not that inquiry was initiated against the appellants alone. Also, there is no specific charge of mens rea. Therefore, under the circumstances bona fide s of the Customs Broker could not be doubte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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