Delhi HC set-aside order Revoking Customs Broker License for mis-declaration in consignment

During the course of investigation, statements of both S/Shri Dinesh and Vinod Kumar have been recorded more than once. Both the persons have admitted the fact that Shri Vinod Kumar is the owner of the imported goods but Shri Dinesh was shown as proprietor of M/s Shiva Enterprises. Regarding the CB, Shri Vinod Kumar has been changing his stand as to whether the CB was aware of the mis-declaration in the consignment. Anyhow, in the facts and circumstances of the present case, we are convinced that the appellant is guilty of the violation of CBLR, 2013 but considering the peculiar circumstances, we are also of the view that revoking the CB license would be too grave a penalty to be imposed for the above violation. The ends of justice will be met by imposing a penalty of  Rs. 50,000/- on the appellant, in addition to forfeiture of the whole amount of security deposit.

In view of the above, appeal is partially allowed and revoking of CB license is set-aside and penalty of Rs. 50,000/- is imposed, in addition to forfeiture of security deposit.