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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Vasa Seshagiri Rao, Technical Member, Ajayan T.V., Judicial Member
S. Murugan – Appellant
Versus
Commissioner Of Customs – Respondent
| Table of Content |
|---|
| 1. procedural context for disciplinary actions against customs brokers arising from investigative findings. (Para 1 , 2 , 3) |
| 2. summary of rival arguments regarding sufficiency of evidence and degree of penal discretion. (Para 4 , 5 , 6 , 7) |
| 3. established finding that supervisory neglect constitutes regulatory breach regardless of criminal collusion evidence. (Para 8 , 9 , 10 , 11 , 12 , 13) |
| 4. upholding adjudicatory discretion under regulation 20(7) when choosing penalties proportional to evidence. (Para 14 , 15 , 16 , 17 , 18) |
Per Mr. VASA SESHAGIRI RAO
The present three appeals arise out of Order-in Original No.44879/2016 dated 08.02.2016 and Order-in Original No.49570/2016 dated 30.08.2016 passed by the Commissioner of Customs (Chennai-VIII), Chennai under CBLR, 2013. Appeal No. C/42264/2016 has been filed by M/s. S. Murugan challenging forfeiture of security deposit without revocation of licence, while the departmental appeals 41158/2016 & 42425/2016 challenge revocation of suspension and non-revocation of licence despite findings of violations under CBLR, 2013.
2. Briefly stated, M/s. S. Murugan, Chennai, a licensed Customs Broker operating under Chennai and Delh
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