2025 (1) TMI 1270

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....ed Final Order No. 56023/2024 dated 10th July, 2024, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter "CESTAT") in Customs Appeal No. 50231/2024. 4. The brief background is that the Customs Department had found certain inaccuracies in the manner in which the Respondent- M/s. Global Links, Delhi, a Customs House Agent (hereinafter "CHA"), was facilitating exports and enabling claiming of duty drawbacks by certain exporters. 5. A show cause notice was issued on 9th May, 2023 by the Commissioner of Customs (Airport & General), New Delhi, wherein the Respondent filed its reply and the Order-in-Original was passed on 30th October, 2023. In the said Order-in-Original, the Commissioner of Customs found certa....

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....en violated, it was imperative for the appellant to have specifically mentioned the date on which the show cause notice was actually received by the Commissioner of Customs, even if it is assumed that it is the show cause notice that would constitute the offence report and not the order passed by the Commissioner. XXX XXX XXX 26. It is not in dispute that the appellant had submitted the KYC documents. This fact is also evident from the paragraph 2 of the order dated 07.02.2023 passed by the Additional Commissioner wherein it has been stated that the KYC documents, purchase invoice, bank statements were submitted by the appellant. What persuaded the Commissioner of Customs to hold that Regulation 11 (n) has been violated is the fact tha....