PARDEEP KUMAR PRASHAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Through the present Appeal, the Appellant assails the Final Order No. 58517/2024 dtd. 27/8/2024 ['Impugned Order'] passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi ['CESTAT'] in Customs Appeal No. 51712/2021 [DB]. By the Impugned Order, the CESTAT has dismissed the appeal preferred by the Appellant and upheld the Order-in-Original dtd. 2/8/2021 passed by the Commissioner of Customs (Airport & General), whereby the Appellant's Customs Broker licence was revoked, the entire security deposit of Rs.75,000.00 was forfeited and a penalty of Rs.50,000.00 was imposed under the Customs Brokers Licensing Regulations, 2018 ['CBLR, 2018'].

(2.) The principal question arising for consideration in the present Appeal is whether the findings recorded by the CESTAT, affirming the revocation of the Appellant's Customs Broker licence, forfeiture of the security deposit and imposition of penalty, give rise to any substantial question of law warranting interference by this Court. The controversy essentially concerns the legal effect of the Appellant's admitted conduct in permitting his Customs Broker licence and credentials to be used by his G-card holder for consideration and in filing a Shipping Bill in the name of an exporter without obtaining authorisation from such exporter.

(3.) In order to appreciate the controversy involved in the present Appeal, the relevant facts, in brief, are required to be noticed.