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TMI Blog2025 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier report sent by the University and the University again informed the department that the earlier information given by the University was correct. The appellant has not produced any document from the University to substantiate that the graduate degrees submitted by the appellant is a genuine degree and only a bald assertion has been made by the appellant that the graduate degree submitted by the appellant is not forged. The finding recorded by the Commissioner that the graduate degree submitted by the appellant is a forged degree, therefore, does not suffer from any infirmity. Effect of such a forged graduate degree on the Customs Broker License issued to the appellant - HELD THAT:- Once it is found that the graduation degree obtained by the appellant is a forged degree, the appellant clearly did not satisfy the essential requirement contained in clause 5(f) of the 2013 Regulations for appointment as a Customs Broker. The 2018 Regulations came into effect from 14.05.2018. When the complaint was received by the department against the appellant regarding the graduation degree, the 2018 Regulations had come into force. These Regulations supersede the 2013 Regulations, excep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken only under the 2013 Regulations and not under the 2018 Regulations cannot also be accepted. There is, therefore, no infirmity in the order dated 01.07.2020 passed by the Commissioner revoking the Customs Broker License of the appellant and forfeiture of the security deposit and also imposing penalty of Rs. 50,000/- on the appellant - appeal dismissed. - SHRI DILIP GUPTA, PRESIDENT AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Mukesh Kumar, Advocate for the Appellant Shri Rajesh Singh, Authorised Representative for the Department ORDER M/s. R. K. Logistics [the appellant] has filed this appeal to assail the order dated 01.07.2020 passed by the Commissioner of Customs (Airport General) [the Commissioner], by which exercising powers conferred under regulations 14 and 17 of the Custom Brokers Licensing Regulations 2018 [the 2018 Regulations], the Customs Broker License of the appellant has been revoked. The Commissioner has also forfeited the security deposit for Rs. 5,00,000/- submitted by the appellant and has also imposed penalty of Rs. 50,000/- on the appellant under regulation 18 of the 2018 Regulations. 2. Raj Kumar is the proprietor of the appellant. The appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Sh. Raj Kumar, CB license holder in the name of M/s R.K. Logistics was forged one, he is not eligible to hold CB license as per Regulation 5(h)(i) and 5(h)(ii) of CBLR 2018. 4. Further, Sh. Raj Kumar while applying for CB license vide letter dated 26/09/2016 had submitted an notarized affidavit dated 16/09/2016 wherein he solemnly affirm and declared that he is a qualified person graduate from CCS University Meerut and possess a professional degree of MBA in Operations from SMU. The Registrar of Chaudhary Charan Singh University, Meerut vide its letter dated 05/10/2019 informed that details of the graduation degree of Sh. Raj Kumar, Roll No. A7854826, Enrol. No. M0427484, Year 2004 are not as per university enrolment and confidential records. It seems otherwise . Further, Sh. Raj Kumar has obtained MBA degree having registration number 581115418, UIAS Code: SMU. GTK.SK.MBADM.12120000107574 from Sikkim Manipal University on the basis of the above said forged graduation degree, thus MBA degree of Sh. Raj Kumar is also seems invalid. Thus, it appears that Sh. Raj Kumar has submitted a false affidavit to obtain CB License and he appears to be liable for punishment under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petent authorities . 6. The Commissioner passed the impugned order after noticing that though the Registrar of the University, by letter dated 05.10.2019, had confirmed that the details of the graduation degree provided by the appellant were not in accordance with the University enrollment and confidential records, but in view of the request made by Raj Kumar to re-verify the degree a letter dated 26.11.2019 was also sent to the Vice Chancellor of the University. In response to the said letter, the Vigilance Officer of the University by e-mail dated 04.12.2019 informed that the University abides by the earlier letter dated 05.10.2019. The Commissioner recorded a finding that the graduation degree provided by Raj Kumar while applying for the Customs Broker License was forged and, therefore, Raj Kumar did not possess the requisite essential qualification to hold the Customs Broker License. After referring to the provisions of regulation 5 of the 2013 Regulations, the Commissioner found that as Raj Kumar did not possess a graduate degree from a recognized University since the degree submitted by him was forged, he would not be eligible and so the Customs Broker License of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Administration Degree was obtained on the basis of the graduation degree which has been found to be forged, but even otherwise the requirement contained under regulation 5(f) of the 2013 Regulations is that an applicant seeking appointment as a Customs Broker should have both a graduate degree from a recognized University and Masters of Business Administration Degree and, therefore, it is not open to the appellant to contend that even if the graduate degree has been found to be forged, the appellant would still be eligible for appointment as a Customs Broker since the appellant possess Masters of Business Administration Degree; (iii) Though at the time when the appellant had submitted the application for appointment as a Customs Broker the 2013 Regulations were in force but at the time when it was found that the graduation degree was forged, the 2018 Regulations had come into force and, therefore, action was required to be taken against the appellant under the 2018 Regulations; (iv) Merely because the appellant was appointed on the basis of the graduation degree submitted by the appellant does not mean that the department cannot take action against the appellant when later on it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be eligible to work as Customs Broker in all Customs Stations subject to intimation in Form C to the Commissioner of Customs of the Customs Station where he intends to transact business. A copy of this intimation shall also be sent to the Commissioner of Customs who has issued the licence in Form B. 2018 REGULATIONS In exercise of the powers conferred by the sub-section (2) of section 146 of the Customs Act, 1962 (52 of 1962), and in supersession of the Customs Brokers Licensing Regulations, 2013, published vide number GSR 395(E), dated the 21st June, 2013, except as respect things done or omitted to be done before such supersession, the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely:- 1. Short title, commencement and application: (1) These regulations may be called the Customs Brokers Licensing Regulations, 2018. (2) They shall come into force on the date of publication in the Official Gazette. (3) These regulations shall apply to, a Customs Broker who has been licensed and such other persons who have been employed or engaged by a licensed Customs Broker under these regulations or the Customs House Agents Licensing Regulations, 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsity again sought confirmation of the earlier report sent by the University and the University again informed the department that the earlier information given by the University was correct. The appellant has not produced any document from the University to substantiate that the graduate degrees submitted by the appellant is a genuine degree and only a bald assertion has been made by the appellant that the graduate degree submitted by the appellant is not forged. The finding recorded by the Commissioner that the graduate degree submitted by the appellant is a forged degree, therefore, does not suffer from any infirmity. 14. The effect of such a forged graduate degree on the Customs Broker License issued to the appellant would now have to be examined. 15. Once it is found that the graduation degree obtained by the appellant is a forged degree, the appellant clearly did not satisfy the essential requirement contained in clause 5(f) of the 2013 Regulations for appointment as a Customs Broker. 16. Regulation 18 of the 2013 Regulations provides for revocation of the license. Under regulation 18(b) a license can be revoked on the ground that the appellant failed to comply with any of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the CHA. Any contravention of such obligations even without intent would be sufficient to invite upon the CHA the punishment listed in the Regulations.... (emphasis supplied) 20. The Supreme Court in Commissioner of Customs vs. M/s. K.M. Ganatra Co. [2016 (2) TMI 478 - Supreme Court] approved the aforesaid observations made by the Tribunal. 21. In M/s Indian Oil Corporation Ltd. vs. Shri Rajendra D. Harmalkar [Civil Appeal No. 2911 of 2022 decided on 21.04.2022] the Supreme Court observed that an employee who has produced a fake and forged mark sheet at the initial stage of appointment cannot be trusted by the employer and the relevant observation are as follows: 7.1 In the present case, the original writ petitioner was dismissed from service by the Disciplinary Authority for producing the fabricated/fake/forged SSLC. Producing the false/fake certificate is a grave misconduct. The question is one of a TRUST. How can an employee who has produced a fake and forged marksheet/certificate, that too, at the initial stage of appointment be trusted by the employer? Whether such a certificate was material or not and/or had any bearing on the employment or not is immaterial. The quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a case where an individual acquired a status by practising fraud. (emphasis supplied) 27. In State of Bihar Others vs. Kirti Narayan Prasad [(2019) 13 SCC] , the Supreme Court again observed as follows: 16. In the instant cases, the writ petitioners have filed the petitions before the High Court with a specific prayer to regularise their service and to set aside the order of termination of their services. They have also challenged the report submitted by the State Committee. The real controversy is whether the writ petitioners were legally and validly appointed. The finding of the State Committee is that many writ petitioners had secured appointment by producing fake or forged appointment letter or had been inducted in government service surreptitiously by the Civil Surgeon-cum-Chief Medical Officer concerned by issuing a posting order. The writ petitioners are the beneficiaries of illegal orders made by the Civil Surgeon- cum-Chief Medical Officer. They were given notice to establish the genuineness of their appointment and to show-cause. None of them could establish the genuineness or legality of their appointment before the State Committee. The State Committee on appreciatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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