Case Law Details
S.K. Kanjilal Vs Commissioner of Customs (Airport & Administration) (CESTAT Kolkata)
When the Revenue alleges violation, connivance, knowledge and intent, it is for the Revenue to justify its allegations by furnishing supporting documents and it cannot ask the Appellant to disprove its allegations.
From the records, we do not find answers to the appellant’s contention that “Let Export” orders were issued after due verification by the concerned officials and that export manifest was also generated, implying thereby that the goods in question had cross the border. But, in any case, other than mere allegations of no advice and no due diligence, as Revenue has not brought on record the role/roles played by the Appellant and that which amounted to connivance etc., since it is the settled position of law that allegations howsoever strong, cannot take the place of proof.
In view of the above discussions, we are of the clear opinion that the revocation of licence was definitely not called for and hence we set aside the impugned order in so far as it relates to the revocation of Customs Broker Licence.
FULL TEXT OF THE CESTAT KOLKATA ORDER
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