TaxTMI 
TaxTMI 
2021 (6) TMI 372
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....und that it is contrary to the Regulation 20 of the Customs Brokers Licensing Regulations, 2013. 3. According to the learned counsel for the petitioner, the role of the petitioner in the alleged mis-declaring in description of the imported goods came to the light of the Customs Department and a show cause notice dated 11.09.2012 bearing reference F.No.VIII/48/10/2012-DRI was issued to several persons including the aforesaid authorised representatives in respect of clearance of import goods vide bill of entry No.481515 dated 11.03.2010 was noticed and penalty was imposed on the authorised representative viz., M.Muniasamy, the petitioner vide Order in Original No.43946/2015 dated 30.12.2015. By the said order, the penalty of Rs. 2,00,000/-....
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....ipping Agencies Pvt.Ltd., 2017(348) E.L.T.640 (Mad.) iii) Commr.of Cus. (Sea Port Import), Chennai vs. Cestat, Chennai, 2014(310) E.L.T.673 (Mad.) iv) M/s.Carewell Shipping Pvt.Ltd., Rep.by its Director cum- Chairman, G.R.Seethabathy, Old No.48, Rajajisalai, 3rd Floor, Chennai 600 001, vs.Commissioner of Customs, Chennai VIII Commissionerate, Custom House, No.60, Rajajisalai, Chennai 600 001 and two others, W.P.Nos.26923 and 26934 of 2018 v) KTR Logistics Solutions Pvt.Ltd, vs. The Commissioner of Customs, Chennai VIII Commissionerate and Ors. Manu/TN/9507/2019 vi) Meticulous Forwarders vs. Commissioner or Customs in W.P.No.26686 of 2015 vii) Necko Freight Forwarders Ltd., vs. Commissioner of Cus....
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....ia, Ministry of Finance has appointed the Commissioner of Customs (Airport & Air Cargo), Chennai, Commissioner of Port (Import), Chennai, Commissioner of Port (Export), Chennai under the provisions of Sec.491) of the Customs Act, 1962. In terms of the Public Notice No.153/2002 dated 3.5.2002 the jurisdiction/area were Port of Chennai, Port of Ennore, the Anna International Airport and other specified area as stated in the Notification No.15/2002-Cus(NT) dated 7.3.2002 under the provisions of Sec.4(1) of the Customs Act, 1962. 5. The respondents state that, a separate Commissionerate under the Commissioner (Customs- Imports) was in existence from 3.5.2002 to 14.10.2014 to handle all works under import at Chennai Port. Subsequently, ....
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....e. As per the respondent, the impugned notice dated 01.07.2016 has been issued purportedly pursuant to receipt of a communication on 06.06.2016 vide letter dated 20.05.2016 bearing reference C.No.VIII/13/02/2009 received from the Assistant Commissioner (CBLR), Tuticorin. However, the copy of the communication has not been filed. 13. Be that as it may, it will be useful to refer to some of the passages from the impugned show cause notice. Paras 2, 3, 4, 5 and 7 are reproduced below:- ''2.An Order-in-Original no.43946/2015, dated 30.12.2015 was passed by the Commissioner of Customs (Chennai-II), for illegal importation of base oil in the guise of Rubber Processing & Extender Oil in the name of M/s.Quality Lube Products Pri....
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....ls of entry bearing no.460967 dated 19.03.2010, 460968 dated 19.03.2010 and 481515 dated 11.03.2010. Third bill of entry no.481515 dated 11.03.2010 was filled in Tuticorin Customs. Further in his statement dated 07.04.2011, he stated that he never knew that actual goods are base oil and admitted to his mistake of violating the customs procedure by helping Mr.Mohamed Azam of M/s.AL Zahara, UAE and stated that he had also been part of whole fraud and conspiracy by yielding to their cheap tactic. 7. Sri.Muniasamy, acting as authorized representative of CHA, M/s.Paragon Logistics, at Tuticorin, who has filed the said bill of entry No.481515 on behalf of M/s.Quality Lube Products Pvt., in his voluntary statement given under section 108 ....