{"id":255169,"date":"2021-10-05T16:00:37","date_gmt":"2021-10-05T10:30:37","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=255169"},"modified":"2021-12-31T14:53:47","modified_gmt":"2021-12-31T09:23:47","slug":"recourse-to-revocation-should-be-taken-in-extreme-circumstances-only-and-not-in-respect-of-violations-for-which-there-are-other-provisions-to-deal-with-them","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/05\/recourse-to-revocation-should-be-taken-in-extreme-circumstances-only-and-not-in-respect-of-violations-for-which-there-are-other-provisions-to-deal-with-them\/","title":{"rendered":"CESTAT | Recourse to revocation should be taken in extreme circumstances only and not in respect of violations for which there are other provisions to deal with them; Tribunal partly allows appeal"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member) partly allowed an appeal which was filed assailing an impugned order by which the appellant customs broker\u2019s licence was revoked on the grounds of contravention of Regulations 10(b), 10(d) and (10)(n) of the Customs Brokers Licensing Regulations, 2018; security deposit was forfeited and penalty was also imposed.<\/p>\n

Appellant had filed a Shipping Bill on behalf of the exporter i.e. M\/s. Syed Holdings for the purported export of glass bangles to Malaysia; examination of the consignment, on receipt of a specific intelligence, 105 kg of Ephedrine concealed in polyethylenebag\/s was found concealed in the consignment; on conclusion of the investigation, the appellant\u2019s customs broker license was suspended and vide the impugned order the same was revoked.<\/p>\n

Counsel for the appellant, submitted that one Shri Shabie Mohammed handled the documents on their behalf who was working with the firm for seven years and left in February2017 and joined back in 2019; he handled the documents; his H-Card has expired and remained to be re-issued ; the appellants have obtained all necessary KYC documents and the documents were not proved to be fictitious and the exporter was existing at the address mentioned therein. It was further submitted that it was wrongly concluded by them that there is negligence on the appellant\u2019s part; however, this cannot be a basis to stop the appellant\u2019s business permanently; revocation of licence was an extreme step and a harsh punishment; circumstances of the case do not warrant such a severe punishment.<\/p>\n

The Tribunal found that it was a case of misdeclaration of an export consignment. Examination conducted on receipt of intelligence by department revealed that 105 kg of Ephedrine, a narcotic substance was concealed in the consignment. Keeping apart the omissions and commissions of the exporter in the smuggling, we are concerned with the role of the CHA is to be examined in this case.<\/p>\n

The Tribunal was of the opinion that there was a strong case that the appellant Customs Broker had no previous knowledge of the concealment; the role of the appellant-customs broker is to be examined in this background. The only mistake or negligence on the part of the appellant-customs broker appears to be permitting an ex-employee whose H-Card has expired to file documents on their behalf. This Tribunal and various High Courts have held that revocation of licence entails in loss of livelihood for not only the customs broker but also the families depend on them and recourse to revocation should be taken in extreme circumstances only and not in respect of violations for which there are other provisions to deal with them. <\/em><\/strong>The Tribunal finally held that in the present circumstances revocation of licence was an extremely harsh step. However, the act of the appellant in allowing an ex-employee and that too without a valid G-Card, was a clear violation of the Customs Brokers Regulations further finding that it would suffice if the penalty and forfeiture of security deposit are upheld to meet the ends of justice.<\/p>\n

The appeal was partly allowed by setting aside the revocation and upholding the penalty imposed and forfeiture of security deposit.[Freight Bridge International v. Principal Commr. Of Customs, 2021 SCC OnLine CESTAT 2600<\/b><\/a>, decided on 29-09-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. 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The officers of Air Intelligence Unit, Cochin International Airport, Nedumbassery seized two gold\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":243609,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/09\/cestat-condition-of-bank-guarantee-found-exorbitant-tribunal-allows-appeal-reducing-amount-of-the-bank-guarantee\/","url_meta":{"origin":255169,"position":1},"title":"CESTAT | Condition of bank guarantee found exorbitant; Tribunal allows appeal reducing amount of the bank guarantee","author":"Editor","date":"February 9, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal which was filed against Order passed by the Commissioner of Customs whereby; the appellant\u2019s imported seized goods had been provisionally released subject to the execution of bond for\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":223910,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/07\/cestat-requirement-of-mens-rea-is-a-sine-qua-non-for-imposing-a-penalty-on-customs-broker-under-ss-112-and-114aa-of-the-customs-act\/","url_meta":{"origin":255169,"position":2},"title":"CESTAT | Requirement of mens rea is a sine qua non for imposing a penalty on Customs Broker under Ss. 112 and 114AA of the Customs Act","author":"Bhumika Indulia","date":"January 7, 2020","format":false,"excerpt":"Customs, Excise and Service Tax Tribunal (CESTAT): Justice P. 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The authorities filed allegations against the appellant under Sections 112(d) and 114AA of the Customs\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":235860,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/16\/cestat-%e2%94%82-employee-not-liable-for-the-actions-of-the-senior-while-following-instructions-tribunal-allows-appeal-and-sets-aside-penalty-under-s-112-a-of-customs-act\/","url_meta":{"origin":255169,"position":3},"title":"CESTAT | Employee not liable for the actions of the senior while following instructions; Tribunal allows appeal and sets aside penalty under S. 112 (a) of Customs Act","author":"Editor","date":"September 16, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and C.L. Mahar (Technical Member), allowed an appeal filed by the appellant who was an employee, \"H\u201f Cardholder working with Customs House Agent -- Commercial Clearing Agencies Pvt. Limited, at the relevant time. In\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":243734,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/12\/cestat-penalty-imposed-under-s-112-read-with-s-114aa-of-the-customs-act-1962-set-aside-tribunal-allows-appeal-stating-absence-of-mens-rea\/","url_meta":{"origin":255169,"position":4},"title":"CESTAT | Penalty imposed under S. 112 read with S. 114AA of the Customs Act, 1962 set aside; Tribunal allows appeal stating absence of mens rea","author":"Editor","date":"February 12, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order wherein the penalty of Rs 50,000 had been imposed under Section 112 read with Section 114AA of the Customs Act, 1962. The appellant was a customs broker and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":261351,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/09\/unless-7-5-of-the-penalty-is-deposited-when-the-penalty-is-in-dispute-the-appeal-cannot-be-entertained-by-the-tribunal\/","url_meta":{"origin":255169,"position":5},"title":"CESTAT | Unless 7.5% of the penalty is deposited when the penalty is in dispute, the appeal cannot be entertained by the Tribunal","author":"Editor","date":"February 9, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi, C.S. (Judicial Member) and P. Anjani Kumar (Technical Member) decided on an appeal which was filed in the matter of non-compliance with the pre-deposit. It was alleged that M\/s. Sri Vasavi Gold and Bullion Pvt. Ltd. (the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/255169","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=255169"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/255169\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=255169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=255169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=255169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}