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TMI Blog2024 (11) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Rs. 75,000/- furnished by the appellant and imposed a penalty of Rs. 50,000/- under Regulation 14 and 18 of Customs Broker Licensing Regulations 2018 [CBLR]. 2. We have heard learned counsel for the appellant and the learned authorized representative appearing for the department and perused the records. 3. The facts of the case which led to the issue to the impugned order are as follows. 4. The office of the Commissioner received a copy of the show cause notice dated 09.12.2020 issued by the Additional Commissioner of Customs (Air Cargo Export) passed in pursuance of the investigation by the Special Intelligence and Investigation Branch [SIIB] into a shipping bill filed in the name of M/s Deepnidhi International (IEC No. AALFD4113A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner against several persons including the appellant. 6. Based on the offence report in the form of the show cause notice dated 09.12.2020 issued by the Additional Commissioner, Air Cargo Exports, action under CBLR was initiated by the Commissioner of Customs (Airport & General). The appellant's Customs Broker [CB] licence was suspended by order dated 15.12.2020 and a post decisional hearing was given on 22.12.2020 and the suspension was confirmed. Thereafter, a show cause notice dated 08.02.2021 was issued to the appellant and an inquiry officer was appointed. It was alleged in this SCN that the appellant had contravened Regulations 10(a), 10(b), 10(e) and 10(n) of the CBLR and it was proposed to revoke the appellant's licence, forfeit the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese regulations and if so if the punishment is proportionate to the gravity of the offence. REGULATION 10(a) 8. Regulation 10(a) requires the Customs Broker to obtain the authorization from each of the companies, firms or individuals which employed him as a CB and to produce such authorization if required by the Deputy Commissioner or Assistant Commissioner of Customs. The undisputed facts of this case are that the appellant never even contacted M/s Deepnidhi in whose name he filed the shipping bill, let alone, obtain an authorization. In other words, at the behest of Ms. Mohit Tanjea the appellant filed benami shipping bill in the name of M/s Deepnidhi and through the shipping bill an attempt was made to smuggle out prohibited goods. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill but had filed the shipping bill behind its back to facilitate smuggling of red sanders by Mr. Mohti Taneja. We have no doubt whatsoever that the appellant had violated regulation 10(n). 11. When summoned by the officers, Shri Pradeep Kumar Prashar, F-card holder gave a statement on 16.12.2019 in which he explained that he used to charge Rs. 10,000/- per month from his G-card holder Shri Devender Kumar and that he had learnt that Shri Devender Kumar used the licence and the dongle which he had lent to him for a price to file the shipping bill in which red sanders was attempted to be exported. The Commissioner has, in the impugned order, correctly observed that Regulation 1(4) by CBLR explicitly prohibits sale or transfer of licence. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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