9911796707
TMI Blog2003 (9) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... brought on record the identity cards which had been issued to Shri Sukhendu Maity. Shri Dilip Kumar Sarkar and Shri Govinda Kishore Ghosh by the Competent Customs authority as employees of the appellant. Except the fact that the names of these three persons were found on the pay roll of M/s. Shewta International, there is no other material to show that they were not working for the appellant. In view of this, it cannot be alleged by the Revenue that the provisions of Regulation 14(b) of the Customs House Agent Licencing Regulation has been contravened by the appellant. The Enquiry Officer has also given his specific findings that the connivence of the appellant with the exporter for manipulation of export consignment is not proved beyond do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s duly executed signed and delivered G.R. Forms to the appellant; that as there is no format of authorization for appointment of Clearing Agent, G.R. Form is treated as authorization by the exporter; that on the basis of invoices, packing list and G.R. Form, the appellant filed shipping bills on 20-1-99 for export of ladies garments; that on examination of the goods, the Customs Officers found that goods were over-invoiced and there was misdeclaration in description of the goods; that though the appellant did not commit any misconduct as he does not have any occasion to look into the goods prior to its arrival, his licence was suspended which, however, was recalled in terms of the Order passed by the High Court of Calcutta. 2.2 He, further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir value. He, therefore, contended that after the said Final Order of the Tribunal, it was not open to the Commissioner to rely on the conduct of Shri Ujjal Goon and M/s. Shweta International and the appellant in connection with the export and to hold the same as bad. He also mentioned that he had not allowed any handling of the paper work by any outside agency as the entire paper work was done by the appellant himself; that he had signed and filed the Shipping Bill, he was present at the time of inspection and examination of goods; that all the three employees, S/Shri S.K. Maity, G.K. Ghosh and D.K. Sarkar, were duly authorised Customs Sarkar holding authorization issued by Customs Authorities as Sarkar of the appellant. The ld. Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Maity, was drawing salary from Mr. Goon; that the Pay Roll Register of Shweta International clearly showed the names of all the three employees of the appellant. The Ld. DR also emphasised that the appellant had undertaken the clearing job without proper authorization from the exporters; that as per Regulation 14(a) of the Customs House Agents Licencing Regulations, 1984, a CHA shall obtain an authorization from each of the Companies, firms or individuals by whom he is being employed as CHA; that Regulation 14(b) requires that he shall transact the business either personally or through an employee duly approved by the Assistant/Deputy Commissioner; that Regulation 14(l) requires that CHA shall ensure that all documents presented by him a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant has also brought on record the identity cards which had been issued to Shri Sukhendu Maity. Shri Dilip Kumar Sarkar and Shri Govinda Kishore Ghosh by the Competent Customs authority as employees of the appellant. Except the fact that the names of these three persons were found on the pay roll of M/s. Shewta International, there is no other material to show that they were not working for the appellant. In view of this, it cannot be alleged by the Revenue that the provisions of Regulation 14(b) of the Customs House Agent Licencing Regulation has been contravened by the appellant. The Enquiry Officer has also given his specific findings that the connivence of the appellant with the exporter for manipulation of export consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may give rise to action for revocation has to keep several aspects in mind. It has also to be borne in mind that the proportionality question is of great significance as action is under a fiscal statute and may ultimately lead to a civil death . Taking into consideration all the aspects of the matter, we are of the view that the punishment of revocation of licencing is not commensurate with the actions of the appellant in the present matter. It is not fit case warranting revocation of CHA licence under Regulation 21 of CHALR as the charges are not so grave that the severe punishment of revocation is awarded to the appellant and depriving him of his means of livelihood. We, therefore, set aside the impugned order and allow the appeal. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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