D. S. CARGO AGENCY Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The Appellant has filed the present appeal under Sec. 130A of the Customs Act, 1962 (hereafter 'the Act'), impugning an order dtd. 26/3/2021 (Final Order No. C/A/51174/2021-CU [DB] ' hereafter 'the impugned order') passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereafter 'the Tribunal') in Customs Appeal No. 50618/2019.

(2.) The Appellant had filed the aforementioned appeal before the learned Tribunal impugning the order-in-original dtd. 4/2/2019 passed by the Commissioner of Customs, (Airport and General), New Delhi (hereafter 'the Commissioner'). In terms of the said order dtd. 4/2/2019, the Commissioner had (i) revoked the Appellant's Customs Broker License (CHA License No. R-12/DEL/CUS/2009 - hereafter 'the CB License"); (ii) directed forfeiture of the security deposit of ? 75,000/- furnished by the Appellant; and (iii) imposed a penalty of ? 50,000/- on the Appellant.

(3.) The question that arises for consideration before this Court is that whether the Appellant, under Customs Brokers Licensing Regulations, 2018 (hereafter 'the CBLR, 2018') read with Customs Brokers Licensing Regulations, 2013 (hereafter 'the CBLR, 2013'), is liable for reporting an offence committed in relation to goods stored in the bonded warehouse, after the same have been imported and the professional role of the Customs Broker in clearance of the goods had ended.