COMMISSIONER OF SERVICE TAX Vs. SEED INFOTECH LTD

JUDGEMENT

(1.) This appeal by the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) by a majority holding that the charges against the Customs House Agent are only partially proved. Those charges which are held to be proved are not serious enough to warrant the strict penalty of revocation of the licence.

(2.) The facts are simple. The Customs House Agent respondent before this Court held a licence bearing No. 11/896. That came to be revoked by the Commissioner of Customs (General) on 28th February, 2013. The charges which, are held to be proved pertain to the violation of Regulations 12, 13(a), 13(d) and 19(8) of the Customs House Agents Licensing Regulations, 2004.

(3.) In the submission of Mr. Jetly, the Tribunal Members were divided in their opinion. One Member (Judicial) held that the charges have not been proved. Therefore, the Commissioner's order deserves to be quashed and set aside in toto. The Member (Technical) disagreed with him. He held that the charges are proved. That is why the matter was referred to the third Member. As far as the third Member is concerned, that third Member, though agreed on some counts with the Member (Judicial), still holds that there are some regulations which are violated. However, he viewed the matter as not serious enough to award the penalty of revocation of licence but the penalty undergone, namely, deprivation of the licence from 28th February, 2013 till the passing of the third Member's order dated 20th January, 2015 is sufficient enough.