2023 (11) TMI 913

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....alty of Rs. 50,000/- was also imposed on the appellant. 2. The facts of the case are that the appellant is a Customs Broker, who dealt 5 consignment of importation of gold by one M/s. Shree Ganesh Jewellery House (I) Pvt. Ltd. under Customs Tariff Heading 7108. The appellant filed 5 Bills of Entry for Bond and Bills of Entry were assessed. The goods were sent to the Bond in the security of M/s. Brinks India Pvt. Ltd.. Thereafter M/s. Shree Ganesh Jewellery House (I) Pvt.Ltd. engaged another Customs Broker M/s. Indo Friends Agency for clearance for home consumption of the imported goods by the importer and the clearance for home consumption was allowed. Later on, it came to the knowledge of the department that the importer has not complie....

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....a case booked against the importer M/s. Shree Ganesh Jewellery House (I) Ltd. for which the appellant filed 5 Bills of Entry and cleared the goods. In that case, after post-importation importer could not fulfill the conditions of imports, therefore, the proceedings were initiated and the appellant was penalized for a penalty of Rs.25.00 Lakhs. The said order has been set aside by this Tribunal observing as under:- "8. We find that the facts are very clear that one Shree Ganesh Jewellery House (I) Private Limited imported five consignments of gold of 100 kgs each and five initial Bills of Entry for Ex-bond warehouse were filed by the importer through Appellant No.(2) and thereafter, Appellant No.(1) filed five Ex-bond Bills of Entry....