w w w . L a w y e r S e r v i c e s . i n



Global Marine Agencies V/S CC (Prev.), Jaipur


Company & Directors' Information:- B N GLOBAL PRIVATE LIMITED [Active] CIN = U15400PB2014PTC038543

Company & Directors' Information:- K V GLOBAL PRIVATE LIMITED [Active] CIN = U24100DL2014PTC263567

Company & Directors' Information:- GLOBAL CORPORATION LIMITED [Active] CIN = L74999DL1992PLC048880

Company & Directors' Information:- T & I GLOBAL LTD. [Active] CIN = L29130WB1991PLC050797

Company & Directors' Information:- K G GLOBAL PRIVATE LIMITED [Active] CIN = U74999DL2000PTC104788

Company & Directors' Information:- A. V. GLOBAL CORPORATION PRIVATE LIMITED [Active] CIN = U63090DL2007PTC159315

Company & Directors' Information:- A N GLOBAL LIMITED [Active] CIN = U92110MH1985PLC035269

Company & Directors' Information:- D S GLOBAL PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071516

Company & Directors' Information:- V V A AGENCIES PRIVATE LIMITED [Active] CIN = U67190TN1995PTC031152

Company & Directors' Information:- A B C GLOBAL PRIVATE LIMITED [Active] CIN = U51909PB2011PTC035103

Company & Directors' Information:- C V AGENCIES PRIVATE LIMITED [Active] CIN = U74899DL1987PTC027178

Company & Directors' Information:- K H T AGENCIES PRIVATE LIMITED [Active] CIN = U51909KA1990PTC010744

Company & Directors' Information:- P C R L AGENCIES PRIVATE LIMITED [Active] CIN = U65991WB1996PTC081326

Company & Directors' Information:- S R B AGENCIES PVT LTD [Active] CIN = U63090WB1988PTC044096

Company & Directors' Information:- I A T GLOBAL COMPANY PRIVATE LIMITED [Active] CIN = U24116DL1997PTC084916

Company & Directors' Information:- C AND A AGENCIES PRIVATE LIMITED [Active] CIN = U74899DL2001PTC109761

Company & Directors' Information:- J D GLOBAL PRIVATE LIMITED [Active] CIN = U51909DL1997PTC091270

Company & Directors' Information:- A & T AGENCIES PRIVATE LIMITED [Active] CIN = U51909DL2009PTC188642

Company & Directors' Information:- B N G GLOBAL INDIA LIMITED [Active] CIN = U52590DL2011PLC225377

Company & Directors' Information:- GLOBAL AGENCIES PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1990PTC042217

Company & Directors' Information:- N K COMPANY (GLOBAL) PRIVATE LIMITED [Active] CIN = U52390WB2010PTC153624

Company & Directors' Information:- K B K GLOBAL PRIVATE LIMITED [Active] CIN = U24296DL2016PTC290487

Company & Directors' Information:- B L AGENCIES PRIVATE LIMITED [Active] CIN = U74140MP2009PTC022728

Company & Directors' Information:- J S N MARINE PRIVATE LIMITED [Active] CIN = U74120AP2011PTC075216

Company & Directors' Information:- M & D GLOBAL PRIVATE LIMITED [Active] CIN = U31101UP1974PTC003937

Company & Directors' Information:- J J AGENCIES PVT LTD [Amalgamated] CIN = U51101TN1984PTC062364

Company & Directors' Information:- V R GLOBAL PRIVATE LIMITED [Active] CIN = U45200WB2007PTC120797

Company & Directors' Information:- R K AGENCIES PRIVATE LIMITED [Active] CIN = U65921WB1967PTC027084

Company & Directors' Information:- M M GLOBAL PRIVATE LIMITED [Strike Off] CIN = U29120WB1986PTC041280

Company & Directors' Information:- I K AGENCIES PVT LTD [Active] CIN = U13209WB1952PTC020229

Company & Directors' Information:- R V GLOBAL PRIVATE LIMITED [Active] CIN = U74990MH2009PTC195301

Company & Directors' Information:- M M C GLOBAL INDIA PRIVATE LIMITED [Strike Off] CIN = U11200MH2010PTC206910

Company & Directors' Information:- S R GLOBAL PRIVATE LIMITED [Strike Off] CIN = U51109WB1997PTC084553

Company & Directors' Information:- H V GLOBAL PRIVATE LIMITED [Active] CIN = U18101DL2000PTC103960

Company & Directors' Information:- R P GLOBAL PRIVATE LIMITED [Strike Off] CIN = U74990MH2009PTC193409

Company & Directors' Information:- M S GLOBAL PRIVATE LIMITED [Active] CIN = U70100MH2008PTC213273

Company & Directors' Information:- D. C. AGENCIES PRIVATE LIMITED [Active] CIN = U74999DL2016PTC304376

Company & Directors' Information:- L K AGENCIES PRIVATE LIMITED [Strike Off] CIN = U24119WB1997PTC085135

Company & Directors' Information:- R S V GLOBAL LIMITED [Strike Off] CIN = U51909DL1994PLC059032

Company & Directors' Information:- G J AGENCIES PVT LTD [Active] CIN = U51109WB1991PTC052043

Company & Directors' Information:- N. R. AGENCIES PRIVATE LIMITED [Active] CIN = U65910UP1994PTC016322

Company & Directors' Information:- A P R AGENCIES PRIVATE LIMITED [Amalgamated] CIN = U74120DL2000PTC107363

Company & Directors' Information:- S R B AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51109DL1992PTC050105

Company & Directors' Information:- N N AGENCIES PRIVATE LIMITED [Active] CIN = U18101DL1999PTC101803

Company & Directors' Information:- C P MARINE PVT LTD [Strike Off] CIN = U74999DL1988PTC032550

Company & Directors' Information:- N B GLOBAL (INDIA) PRIVATE LIMITED [Active] CIN = U15122UP2012PTC051614

Company & Directors' Information:- S R J AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51909DL1995PTC072463

Company & Directors' Information:- I K MARINE AGENCIES PRIVATE LIMITED [Active] CIN = U99999MH1972PTC016176

Company & Directors' Information:- S S MARINE PVT LTD [Strike Off] CIN = U05005WB1986PTC040175

Company & Directors' Information:- C P AGENCIES PVT LTD [Strike Off] CIN = U51900MH1982PTC027553

Company & Directors' Information:- M I AGENCIES PRIVATE LIMITED [Active] CIN = U51909WB2006PTC111379

Company & Directors' Information:- B B AGENCIES PVT LTD [Active] CIN = U51109WB1991PTC051042

Company & Directors' Information:- D. J. AGENCIES PRIVATE LIMITED [Active] CIN = U51900TN2008PTC067211

Company & Directors' Information:- R G E AGENCIES PRIVATE LIMITED [Active] CIN = U00350UP1990PTC075934

Company & Directors' Information:- P L AGENCIES PRIVATE LIMITED [Active] CIN = U50100HR1990PTC030793

Company & Directors' Information:- M B AGENCIES PRIVATE LIMITED [Strike Off] CIN = U74899DL1987PTC028303

Company & Directors' Information:- S R AGENCIES PRIVATE LIMITED [Active] CIN = U51311TZ1993PTC004684

Company & Directors' Information:- S K S AGENCIES LIMITED [Active] CIN = U51900TZ2011PLC016844

Company & Directors' Information:- G M C AGENCIES PVT LTD [Strike Off] CIN = U34102WB1984PTC037193

Company & Directors' Information:- A L B AGENCIES PVT LTD [Strike Off] CIN = U51909DL1974PTC007574

Company & Directors' Information:- H. N. MARINE PRIVATE LIMITED [Active] CIN = U52609MH2017PTC292333

Company & Directors' Information:- K B AGENCIES PVT LTD [Active] CIN = U51209MH1981PTC025176

Company & Directors' Information:- J D AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51109UP2001PTC026118

Company & Directors' Information:- M J AGENCIES PVT LTD [Strike Off] CIN = U51498WB1993PTC060940

Company & Directors' Information:- H & A AGENCIES PRIVATE LIMITED [Active] CIN = U74999DL2016PTC289499

Company & Directors' Information:- PREV. INDIA PRIVATE LIMITED [Active] CIN = U93000CH2020FTC043071

Company & Directors' Information:- T S AGENCIES PRIVATE LIMITED [Strike Off] CIN = U28991WB1956PTC023146

Company & Directors' Information:- R. S. AGENCIES PRIVATE LIMITED [Converted to LLP] CIN = U51909WB2010PTC140902

Company & Directors' Information:- R B MARINE PVT LTD [Strike Off] CIN = U63090WB1984PTC037362

Company & Directors' Information:- S. S. V. AGENCIES PRIVATE LIMITED [Active] CIN = U51909WB2008PTC128302

Company & Directors' Information:- U. K. T. AGENCIES PRIVATE LIMITED [Active] CIN = U74899DL1989PTC034659

Company & Directors' Information:- E K AGENCIES PVT LTD [Strike Off] CIN = U52342OR1994PTC003777

Company & Directors' Information:- K S T AGENCIES PRIVATE LIMITED [Active] CIN = U74899DL1992PTC050565

Company & Directors' Information:- A B M AGENCIES PRIVATE LIMITED [Under Process of Striking Off] CIN = U51399TN2004PTC054301

Company & Directors' Information:- R A AGENCIES PRIVATE LIMITED [Active] CIN = U51310MH2001PTC130448

Company & Directors' Information:- P N R AGENCIES PVT LTD [Active] CIN = U51109WB2005PTC106271

Company & Directors' Information:- K K AGENCIES PVT LTD [Strike Off] CIN = U36992WB1976PTC030699

Company & Directors' Information:- D V S AGENCIES PVT LTD [Active] CIN = U00000DL1983PTC016402

Company & Directors' Information:- D AND S AGENCIES PRIVATE LIMITED [Under Process of Striking Off] CIN = U51109DL1993PTC052016

Company & Directors' Information:- D S AGENCIES PRIVATE LIMITED [Strike Off] CIN = U74120GJ2015PTC083422

Company & Directors' Information:- R A AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51909MH1997PTC110053

Company & Directors' Information:- G S C AGENCIES PRIVATE LIMITED [Strike Off] CIN = U99999DL1992PTC049001

Company & Directors' Information:- M R AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51909GJ1960PTC000959

Company & Directors' Information:- GLOBAL MARINE PVT LTD [Strike Off] CIN = U51109AS1988PTC003117

Company & Directors' Information:- P. D. AGENCIES PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC055259

Company & Directors' Information:- G M AGENCIES PRIVATE LIMITED [Strike Off] CIN = U99999MH1994PTC076202

Company & Directors' Information:- P S S AGENCIES PVT LTD [Strike Off] CIN = U51909DL1988PTC032598

Company & Directors' Information:- M M AGENCIES PRIVATE LIMITED [Active] CIN = U20299KA1977PTC003257

Company & Directors' Information:- B R AGENCIES PRIVATE LIMITED [Active] CIN = U74140GJ1989PTC011998

Company & Directors' Information:- E G AGENCIES PRIVATE LIMITED [Active] CIN = U51109WB1998PTC087248

Company & Directors' Information:- J. M. D. AGENCIES PRIVATE LIMITED [Active] CIN = U74900WB2009PTC134884

Company & Directors' Information:- S K AGENCIES PRIVATE LIMITED [Active] CIN = U51909GJ1988PTC011354

Company & Directors' Information:- R. B. AGENCIES PRIVATE LIMITED [Active] CIN = U74991UP2006PTC032620

Company & Directors' Information:- P R AGENCIES PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U51494MH2001PTC132847

Company & Directors' Information:- T AND G AGENCIES PVT LTD [Strike Off] CIN = U51109DL2000PTC107048

Company & Directors' Information:- JAIPUR AGENCIES PRIVATE LIMITED [Active] CIN = U51900RJ2010PTC032281

Company & Directors' Information:- A F AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51900MH1976PTC018979

Company & Directors' Information:- M C S AGENCIES PRIVATE LIMITED [Strike Off] CIN = U63090MH2002PTC134911

Company & Directors' Information:- F. S. MARINE PRIVATE LIMITED [Strike Off] CIN = U74999MH2012PTC235951

Company & Directors' Information:- A M GLOBAL PRIVATE LIMITED [Active] CIN = U74999MH2015PTC261061

Company & Directors' Information:- L S A GLOBAL INDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U74900TG2015PTC098308

Company & Directors' Information:- R L GLOBAL INDIA PRIVATE LIMITED [Strike Off] CIN = U52300HP2014PTC000764

Company & Directors' Information:- S D AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51909CH2012PTC033796

Company & Directors' Information:- G S AGENCIES PVT LTD [Strike Off] CIN = U74899DL1981PTC011493

Company & Directors' Information:- M M K AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51490DL1990PTC041776

Company & Directors' Information:- S S R K AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC125313

Company & Directors' Information:- A R S AGENCIES PRIVATE LIMITED [Active] CIN = U51109BR2005PTC011228

Company & Directors' Information:- G R GLOBAL PRIVATE LIMITED [Active] CIN = U70102KA2013PTC069586

Company & Directors' Information:- H. E. GLOBAL PRIVATE LIMITED [Active] CIN = U72901GJ2016PTC092866

Company & Directors' Information:- V V MARINE PRIVATE LIMITED [Active] CIN = U60200PB2020PTC052110

Company & Directors' Information:- AGENCIES PVT LTD [Dissolved] CIN = U74900KL1943PTC000048

Company & Directors' Information:- M C AGENCIES PVT LTD [Strike Off] CIN = U51226KL1990PTC005655

Company & Directors' Information:- G B AGENCIES PVT LTD [Strike Off] CIN = U51109WB1990PTC048136

Company & Directors' Information:- G. A. AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51109JK1986PTC000852

Company & Directors' Information:- A B S AGENCIES PRIVATE LIMITED [Strike Off] CIN = U70200DL1987PTC027234

Company & Directors' Information:- G AND V AGENCIES PRIVATE LIMITED [Strike Off] CIN = U65929DL1965PTC004446

Company & Directors' Information:- S P N AGENCIES PRIVATE LIMITED [Strike Off] CIN = U99999DL1995PTC068227

Company & Directors' Information:- R S E AGENCIES PVT LTD [Strike Off] CIN = U51909DL1976PTC008040

Company & Directors' Information:- T T AGENCIES PRIVATE LIMITED [Strike Off] CIN = U00894KA1985PTC006617

Company & Directors' Information:- MARINE & MARINE PVT LTD [Strike Off] CIN = U51909WB1961PTC025068

Company & Directors' Information:- D R AGENCIES PVT LTD [Strike Off] CIN = U51109WB1948PTC016264

Company & Directors' Information:- D L M AGENCIES PVT LTD [Strike Off] CIN = U51420WB1954PTC021631

Company & Directors' Information:- AGENCIES (INDIA) LIMITED [Dissolved] CIN = U99999MH1946PTC005200

Company & Directors' Information:- AGENCIES LIMITED [Strike Off] CIN = U99999MH1948PLC006144

    Custom Appeal No. 50830 of 2018 (Arising out of Order-in-Original No. 04/2018-Commissioner of Customs dated 15.01.2018 passed by the Commissioner of Customs (Preventive), Jaipur) and Final Order No. 51835/2018

    Decided On, 15 May 2018

    At, Customs Excise Service Tax Appellate Tribunal New Delhi

    By, THE HONORABLE JUSTICE: S.K. MOHANTY
    By, MEMBER AND THE HONORABLE JUSTICE: V. PADMANABHAN
    By, MEMBER

    For Petitioner: Prabhat Kumar, Advocate And For Respondents: Rakesh Kumar, AR



Judgment Text


1. The present appeal filed against the Order-in-Original No. 04/2018 dated 15.01.2018.

2. The appellant has a Custom Broker Licence. The Commissioner of Customs, Jodhpur by issue of the impugned order, rejected the application dated 26.02.2015 filed for renewal of their Customs Broker Licence. Aggrieved by the decision, present appeal has been filed.

3. With the above background, we heard Dr. Prabhat Kumar, Ld. Advocate for the appellant and Sh. Rakesh Kumar, Ld. AR for the Revenue.

4. Ld. Advocate submitted that the Ld. Commissioner has refused to renew the licence under Regulation 9(2). The wording of Regulation 9(2) is as under:

"The Commissioner of Customs may, on an application made by the licensee before the expiry of the validity of the license under sub-regulation (1), renew the license for a further period of ten years from the date of expiration, if the performance of the licensee is found to be satisfactory with reference, inter alia, to the obligations specified in this regulation, including the absence of instances of any complaints of misconduct".
4.1 He submitted that the Commissioner is empowered not to renew the Custom Broker Licence only in the case of instances of misconduct. He further submitted that misconduct should be as defined under Regulation 18(c) of the CBLR, 2013. As on date, he submitted that there is no proceedings pending against the appellant which has been initiated under CBLR, 2013. The last such proceedings initiated against them stands set aside in their favour vide CESTAT Final Order No. 51295/2016 dated 13.04.2016.

4.2 He further submitted that only instances cited by the Revenue about the alleged misconduct on the part of the Customs Broker is penalty imposed on him under Section 114(1) of the Customs Act, 1962. In respect of two instances of alleged fraudulent export was restricted item like Potash for which the adjudicating authority has imposed a penalty of Rs. 25 lakh on the appellant and Rs. 5 lakhs. The appeals against such imposition of penalties are pending before the Tribunal. Finally, he submitted that the Customs Broker Licence may be renewed in the absence of any proceedings under CBLR, 2013.

5. Ld. AR appearing for the Revenue justified the impugned order. It is his submission that penalties stand imposed against the appellant under Section 114 in two different cases and such penalties have been imposed for acts of omission and commission in the case of certain fraudulent exports. Such penalties imposed are to be considered as instances of misconduct and in terms of Regulation 9(2), the Commissioner was within his right not to renew the licence.

6. Heard both sides and perused record.

7. The Customs Broker Licence issued to the appellant came up for renewal after completing the ten years validity, on 03.04.2015. The said Customs Broker Licence was already revoked by the licensing authority under Regulation 18 of the CBLR, 2013, but such revocation was set aside in appeal by CESTAT vide final order dated 13.04.2016. Ld. Advocate for the appellant, to a query from the Bench asserted that no other proceedings stand initiated against the appellant under CBLR, 2013. The adjudicating authority has refused to renew the licence by taking recourse to Regulation 9(2). He has cited two instances in which penalties stand imposed against the appellant in cases of alleged attempt to fraudulently export. Such penalties were imposed under Section 114 of the Customs Act. These instances have been viewed by the adjudicating authority as acts of misconduct on the part of the appellant and hence the renewal of Customs Broker licence has been refused.

8. The CBLR, 2013 is a self contained code regulating the issue of Customs Broker Licence. The procedure for issue of such licence as well as the obligations of Customs Broker are outlined therein. CBLR also specifies the action which may be taken against such customs brokers and prescribes the procedure for such action. In the above background, when we read Regulation 9(2) which refers to the "absence of instances of any complaints of misconduct", it is to be taken as referring to misconduct with reference to the applications outlined in Regulation 11. No doubt the appellant has been penalised under Section 114 but this fact by itself cannot be construed as a misconduct for the purpose of Regulation 9(2). Before such an action can be considered as misconduct, the licencing authority is required to examine whether any regulations have been contravened, through a process of formal enquiry. Unless such procedure has been completed, it will not be proper to view such penalties as misconduct for purposes of Regulation 9(2).

9. In view of the above discussions, we are of the view that the renewal of the Custom Broker Licence cannot be refused only for the reason that the appellant has been penalised und

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er Section 114. Regulation 18 (proviso) makes it abundantly clear that the actions taken under the CBLR, 2013 will be without prejudice to the action that may be taken under Customs Act, 1962, thereby making it explicit that the proceedings under the Act as well as the Regulation are distinct and separate. 10. In view of the above discussions, the impugned order is set aside and appeal is allowed. The licencing authority is directed to consider the renewal of the customs broker licence subject to fulfillment of the necessary formalities.
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