Case Law Details
Star CHA Management Services LLP Vs Commissioner of Customs (CESTAT Delhi)
Regulation 13 of the CBLR, 2013 lays down that the change of constitution of a Customs Broker needs to be communicated within 60 days from the date of such change for the grant of license under Regulation 7. In the instant case, the change was made on 11.12.2014 but it was reported only on 10.10.2018 after a considerable delay. In view of above, there is a clear violation of CBLR, 2013 under which the appellant was licensed. As mere wrong mention of the relevant CBLR would not vitiate the order, the appellant has violated the provisions.
It is noticed that the appellant has claimed that the delay occurred largely due to the fact that one of his partner died and he was not in a right frame of mind. It is noticed that the impugned order has, taking a lenient view, not revoked the license of the appellant.
Taking into account the circumstances and the facts of the case, we are inclined to take a further lenient view. The case is not of a significant violation but only that of a delay in reporting. Moreover, the appellant did not process any document during this period. Under these circumstances we find that the forfeiture of security deposit of Rs. 5 lakhs and imposition of penalty of Rs. 50,000/- under Regulation 18 of CBLR, 2018 is excessive. We set aside the order of forfeiture of security deposit of Rs. 5 lakhs but sustain the penalty of Rs. 50,000/- on the Customs Broker for this lapse.
FULL TEXT OF THE CESTAT DELHI ORDER
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