JUDGMENT

T.S.Sivagnanam, J. - This appeal filed under Section 130 of the CUSTOMS ACT , 1962 (the act) is directed against the order dated 25.05.2015 passed by the Customs Excise and Services Tax, appellate Tribunal, East Regional Bench, Kolkata (Tribunal) in Customs appeal No. 75205/2014 arising out of an order-in-original dated 19.12.2013 passed by the Commissioner of Customs (administration & airport), Calcutta. The appellant has raised the following substantial questions of law for consideration:-

(I) Whether on the facts and in the circumstances of the case the Tribunal was correct in coming to its findings that the petitioner had violated the provisions of Regulation 13 (b), 13 (d) and 19 (8) of Customs House agents Licensing Regulation, 2004 resulting in revocation of the license of the petitioner, by solely relying upon statement given by the Managing Director of the petitioner without taking into consideration the other part of the evidence available on record, and whether the said finding is legal, proper and justified or whether the said finding is vitiated being perverse in law?

(II) Whether on the facts and in the circumstances of the case the Tribunal grossly erred in law incoming to its conclusion that finding given in a collateral proceeding will not be taken into consideration for adjudicating a case when the background and genus of the offence committed is same in both the cases?

2. The facts as stated by the appellant are that the appellant is a private limited company registered under the provisions of the Companies act, 1956 and engaged in the business as the Customs House agent (CHa). The appellant was granted a license to function as a CHa by order dated 27.01.2007 passed by the Commissioner of Customs (administration) Kolkata in terms of Section 146 of the act read with Regulation 9 (1) of the Customs House agent Licensing Regulation, 2004 (CHaLR), the period of license was for 10 years from 29.07.2006.

2.1 During November 2008, a forwarding agent M/s. Draft Cargo India Private Limited, Kolkata is said to have approached the appellant to export certain goods for one of its silent exporter, M/s. Himalayan Tours and Travels. The appellant would state that they earnestly believed that Himalayan Tours had a genuine export consignment as it was suggested by letter of authorization given by them dated 07.11.2008 certifying that Himalayan Tours and Travels appoints the appellant as their authorized CHa and the scope of their responsibility is confined to clearance of customs and dock based on pre-given documents. They also undertook that the container in which the goods were stuffed are 600 bags of iron sponge and there are no specified/contraband goods and/or any goods contrary to the act has been stuffed in the said container. The appellant is stated to have prepared the shipping bill on the basis of the invoice and packing list prepared and forwarded by Himalayan Tours through Draft Cargo India, the freight forwarder. The shipping bill was assessed by the Customs authorities and the appellant paid the customs duty of Rs. 57,637/- on behalf of the exporter. On 11.11.2008 the transporter of the said exporter brought the consignment stuffed in 20 feet container under lock and key and handed over the same to the Jetty Sircar of the appellant outside the gate of the Netaji Subhas Chandra Dock, Kolkata for the purpose of taking the same inside the por