Page 190 - ELT_15th May 2020_VOL 372_Part 4th

580 EXCISE LAW TIMES [ Vol. 372

2020 (372) E.L.T. 580 (Tri. - Kolkata)
IN THE CESTAT, EASTERN BENCH, KOLKATA
[COURT NO. II]
S/Shri P.K. Choudhary, Member (J) and Bijay Kumar, Member (T)
MERICO LOGISTICS PVT. LTD.
Versus
COMMR. OF CUS. (AIRPORT & ADMN.), KOLKATA
Final Order No. 76732/KOL/2019, dated 26-11-2019 in Appeal No. C/77086/2017
Customs Broker’s License - Revocation of - Reliance mostly on state-
ments recorded under Section 108 of Customs Act, 1962 without producing any
supportive and credible evidence - Submissions made by the appellant were
not duly considered - Revocation of CHA licence, which is harshest penalty
should not have been imposed due to inherent contradiction among the state-
ments recorded by various persons - Appellant not been avoiding the investi-
gation, but cooperated and also made a payment of ` 65.00 lakhs to Customs so
as to make good the loss to the Revenue which proves the bona fide of the ap-
pellant - Investigation not being carried out in respect of all consignments of
import of old and used garments, for which weighment slips were made avail-
able it cannot be established beyond doubt that offence has been committed
for all - Appellant having suffered from the date of suspension of his licence
till now, sufficient considering the gravity of offence committed by the appel-
lant - Revocation of license set aside - Regulations 17 and 18 of Customs Bro-
ker’s Licensing Regulations, 2013. [paras 17, 18, 19]
Appeal allowed
CASES CITED
Commissioner v. KVS Cargo — 2019 (365) E.L.T. 395 (Del.) — Referred ........................................ [Para 14]
Mehul & Co. v. Commissioner — 2017 (357) E.L.T. 644 (Tribunal) — Relied on .................... [Paras 14, 17]
Pragati Overseas Agency v. Commissioner — 2018 (363) E.L.T. 169 (Tribunal) — Referred ....... [Para 14]
Principal Commissioner v. Unison Clearing Pvt. Ltd. — 2018 (361) E.L.T. 321 (Bom.)
— Referred ....................................................................................................................................... [Para 14]
R.S.R. Forwarders v. Commissioner — 2018 (364) E.L.T. 541 (Tribunal) — Relied on ........... [Paras 14, 18]
REPRESENTED BY : Shri Arnab Chakraborty, Advocate, for the
Appellant.
Shri A.K. Singh, Authorized Representative, for the
Respondent.
[Order per : Bijay Kumar, Member (T)]. - The appellant, M/s. Merico
Logistics Private Limited, Kolkata has filed present appeal being aggrieved by
the order of Commissioner of Customs (Airport & Administration), Custom
House, Kolkata vide which the CHA licence of the appellant has been revoked
under the provisions of Regulation 18 of Customs Broker’s Licensing Regulations
(CBLR), 2013. The Commissioner has also ordered forfeiture of security deposit
furnished by the appellant under the same Regulation. Being aggrieved by the
order, the appellant is before us in appeal.
2. The facts of the case is that the appellant is a Customs Broker having
licence No.M-56 (PAN No. AAHCM5826C) issued by the Commissioner of Cus-
toms, Custom House, Kolkata under Regulation 9(1) of CHALR, 2004 (now Reg-
EXCISE LAW TIMES  15th May 2020  190