Order Date –23 December 2022

Facts –

• The Appellant, M/s Daroowalla Bros & Company was customs broker whose licence was suspended alleging substitution of samples with fraudulent intent involving an employee of the appellant.

Issues -

• Whether the license can be cancelled if there is alleging substitution of samples with fraudulent intent involving an employee of the appellant?

Order –

• The Tribunal held that it may not appear unreasonable for the appellant, as licencee, to be considered as accountable for acts of omission and commission on the part of its employees.
• The individual concerned does not possess any status under the Regulations and act of his, in any capacity whatsoever, is beyond the scope of retribution under the Regulations.
• Thus it was held that the ends of justice can be met only by restoration of the license to the appellant while making it abundantly clear that this restoration will not have any impact on further investigations or further proceedings under the appropriate provisions in Customs Broker Licensing Regulations, 2018