2024 (12) TMI 417

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....clause (a):- "(a) That this Hon'ble Court be pleased to call for the records of proceedings and issue a writ of certiorari or any other appropriate writ to quash the letter F. No.CUS/APR/S49/1010/2024-Gr 2 and 2 (A-B)-O/o Commr-CUS-Nhava Sheva-I dated 15.10.2024 issued by the Respondent No.5 and issue a direction or order directing the Respondent No. 3, 4 and 5 to cause release of the goods for reexport in terms of Order-in-Original No. 679/2024-25/ADC/Gr.2 (AB)/NS-I/CAC/JNCH dated 02.08.2024 passed by the Additional Commissioner of Customs, Gr. II (A-B), NS-I, JNCH, Nhava Sheva;" 4. The operative portion of the Order-in-Original (O-I-O) dated 2 August 2024 reads as follows: - "((i) I hereby reject the declared classifi....

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....berated in Para 32. (v) I also impose a penalty of Rs. 25,000/- (Rupees Twenty Five Thousand Only) on Shri Nilesh Ulhas Sinalkar, Partner at M/s. Renewera LLP under Section 112 (a) of the Custom Act 1962, for the reasons deliberated in Para 32. (vi) I also impose a penalty of Rs. 25,000/- (Rupees Twenty Five Thousand Only) on Shri Nilesh Ulhas Sinalkar, Partner at M/s. Renewera LLP under Section 114AA of the Custom Act 1962, for the reasons deliberated in Para 32. (vii) I also impose a penalty of Rs. 1,00,000/- (Rupees One Lakh Only) on Customs Broker M/s. Govindji Kanji & Co. under Section 112 (a) of the Custom Act 1962, for the reasons deliberated in Para 33." 5. On instructions, the learned counsel for the P....