2024 (9) TMI 470

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....Company had imported raw material used for manufacture of drugs and pharmaceutical without clearance from the Assistant Drug Controller (ADC) and without proper import license. The consignments imported by M/s Antoni & Decourel Organic Chemical were cleared through different clearing agents including the Appellant. They have cleared 33 consignments through Air Cargo Complex, Chennai during December, 2012 to April 2013. 30(thirty) Bills of entry were filed by Customs Broker M/s Ever Trust Shipping and Logistics Pvt., Ltd., and 3(three) Bills of entry were filed by the Appellant herein. Though the Adjudicating authority held that the Appellant is not directly involved in the act of their authorized signatory at Chennai, it is held that the Ap....

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....ervices Pvt Ltd vs CC, Hyderabad (2019 (368) E.L.T 41 (Telangana), maintained by Hon'ble Supreme Court reported in 2022 (381) E.L.T 436 (SC)). 4. Regarding alleged violation of Regulation 17(9) of CBLR, 2013, the Learned Counsel submits that there is neither an allegation regarding violation of Regulation 17(9) of CBLR, nor any action for the said violation was proposed in the Show Cause notice or Inquiry report. The finding of the Commissioner with respect to the violation of Regulation 17(9) is totally unsustainable. The Appellant cannot be held responsible for the omission on the part of the employees. The Learned Counsel relied on the following judgments/decisions, where it is held that for the employee's mis conduct, the CB shall not ....