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VIBHU BAKHRU, AMIT MAHAJAN
Commissioner of Customs – Appellant
Versus
Sadanand Chaudhary – Respondent
JUDGMENT :
(Vibhu Bakhru, J.) :—
1. The Revenue has filed the present appeal under Section 130(2A) of the Customs Act, 1962, impugning an order dated 02.02.2018 passed by the Customs Excise and Service Tax Appellate Tribunal (hereafter ‘the CESTAT’), whereby the punitive measures imposed on the respondent's Customs Broker License under the Customs Broker Licensing Regulations, 2013 was reduced to forfeiture of the security deposit. The allegation against the respondent is that he had failed to verify the antecedents and correctness of the Import-Export Code No. identity of his client and functioning of his client at the declared address. It appears that the allegation against the importer was that it had overvalued the consignment imported for making fraudulent drawback claims.
2. Mr. Harpreet Singh, learned counsel appearing for the appellant, submits that the regulations contemplate two penalties - one, being revocation of license and forfeiture of security; and the second, being penalty. Any order by the learned CESTAT imposing a measure of forfeiture of security only is not permissible. He submits that the said question is also covered by the decision of the Coordinate Bench of
The main legal point established in the judgment is the importance of diligence and commitment in performing duties by government departments and the need to verify antecedents and correctness of imp....
The court emphasized the importance of compliance with prescribed periods and the need to consider previous findings in similar matters.
Justification for delay in filing an appeal under the Customs Act, 1962 must be reasonable and valid.
Order of restoration of licence of Customs Broker - Penalty - Mere filing of Appeal before Customs Tribunal by making pre-deposit of certain percentage of “Penalty” “Interest” or “Demand” raised in a....
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