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T. S. SIVAGNANAM, SUPRATIM BHATTACHARYA
Commissioner Of Customs (airport & Administration), Kolkata – Appellant
Versus
S. Pandey & Company – Respondent
JUDGMENT
T.S.Sivagnanam, J. - This appeal filed by the Revenue under Section 130 of the Customs Act, 1962 (the Act), is directed against the order dated March 29, 2017 passed by the Customs Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (Tribunal) in order No. F/075901/2017 in Appeal No. C/194/2012- DB, arising out of order-in-original dated April 13, 2012, passed by the Commissioner of Customs (Airport & Admin.), Kolkata under Regulation 22(7) of the Customs House Agents Licensing Regulations, 2004 (CHALR).
The appeal was admitted on November 26, 2018 on the following questions of law:
(i) Whether the impugned order of the Tribunal can be called perverse for the reason that on the ground the respondent was exonerated from penalty in the proceeding under Section 124 of the Customs Act, 1962, the Tribunal set aside the order revoking their license?
(ii) Whether the Tribunal ought to have done so when the charge against the agent was serious i.e. not advising the customs properly under the regulations with regard to the mis-declaration of the description of the goods by the exporter?
2. The respondent was granted Customs House Agents License during 1997 under the
The judgment establishes the principle that a Customs House Agent must adhere to the obligations and responsibilities outlined in the licensing regulations, and the imposition of penalties must be pr....
Under the CBLR 2013, the adjudicating authority possesses the discretion under Regulation 20(7) to impose penalties short of license revocation. If established regulatory breaches pertain to supervis....
The court emphasized the importance of compliance with prescribed periods and the need to consider previous findings in similar matters.
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