further that
imposition of Penalty and Revocation of License are justified as the
appellant-customs broker breached the Trust reposed and violated
Statutory Obligations: actively ... CBLR, 2018.
Regulation 17 specifically lays down that a Notice for revocation is to
be issued within 90 days from the date of "Offence
relating to imports through courier from time to time. Accordingly, lot
of trust and reliance has been placed on the courier agencies. A very
clear ... appellant courier agency
has breached the trust reposed on it by the Revenue. Therefore, the
revocation of License is justified and any leniency shown
Cappithan Agencies vs Cochin-Cus on 22 May, 2024
C/20049/2023
CUSTOMS, EXCISE &
extent that
the trust operating between CHA and Customs Authorities was
violated, or irretrievably lost for future operation of licence.
Revocation of licence for such ... through Shri Samir Shah
relative of partner, there was an element of trust. Thus, there is some
element of inadvertance on the part
have violated the Regulations and to have committed breach of the trust reposed in him by the licensing authority. We have already found that ... CHALR, 2004. In our view, the revocation of licence coupled with the forfeiture of security deposit is a befitting punishment for this serious offence
sufficient to award the maximum penalty which, under the CHALR, is of revocation of the license. ( State of Punjab v. Ex-Constable Ram Singh ... necessitate imposition of the maximum punishment which, under the CHALR, is of revocation of the license of the CHA. Mere suspension of license
import or export related activity in stead of certifying as a trustful intermediate between department and trade, but facilitate the fraud as well ... appears that the nature of offence committed by CB deserves penalty and revocation of the license under Regulation 18 (b) and (c) of CBLR
treated with a certain
degree of trust by the Customs and such trust was completely
violated in the present case. Filing of bill of entry ... licence not to be
continued indefinitely. Here, we are concerned with revocation
which has been resorted to after a due enquiry. We are
conscious that
cases where power of attorney is coupled with
interest, it is revocable. The donee in exercise of his power
under such power of attorney only ... acts in a fiduciary capacity. Any act of infidelity or
breach of trust is a matter between the donor and the donee."
An attorney
association
number, e-
mail address (v) Telephone bill
of the trust,
founder and
trustees.
11
Cus.Appeal No./75665 of 2022
10. The Appellants contended ... failed to discharge this obligation they are
liable for the consequences of revocation of their licence, forfeiture of
the security deposit and imposition of penalty
