TaxTMI 
TaxTMI 
2025 (6) TMI 1364
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....hah Aroma, through their Customs Broker M/s.Eskay Logistics (appellant herein), filed Bill of Entry No.5257470 dated 11.10.2019 before Customs House, Gujarat Pipavav wherein they sought clearance for Home Consumption of Vietnamese origin 14722 Kgs. of 8 inch Black Raw Agarbatti for an assessable value of Rs.6,74,492/- and 12920 Kgs of 9 inch Black Raw Agarbatti for an assessable value of Rs.5,73,289/- covered under Bill of Lading No.HPHPIV 1908001 dated 29.08.2019, by classifying the same under Customs Tariff Heading 33074100 of the First Schedule to the Customs Tariff Act, 1975. 2.2 Whereas it appeared that prior to 31st August, 2019, as per ITC (HS) 2017-Schedule-I (Import Policy) the goods classifiable under Chapter Heading No.33074100 ....
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....that the goods were loaded on board on 06.09.2019. 2.4 The said importer could not produce the required authorization for importation of the goods and also there were two sets of documents bearing different dates, as mentioned in preceding para. Therefore, it appeared that goods imported vide said Bill of Entry were in violation of provisions of the Customs Act, 1962. Therefore, the entire lot of the goods having assessable value of R.12,47,782/- was seized dated 27.10.2019 under panchnama dated 27.10.2019. A copy of seized memo was shown to Shri Ankur Padiya, "H" Card Holder and authorized representative of M/s.Eskay Logistics. 2.5 Shri Ankur further clarified that they have got the copy of House Bill of Lading No.HPHPIV1908001 issued by....
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....d copies of invoice, packing list, country of origin certificate and House Bill of Lading by email on 11.10.2019; that on the same day they prepared the check list and filed Bill of Entry. Shri Ankur further clarified that they have got the copy of House Bill of Lading No.HPHPIV1908001 issued by M/s.Amasis Shipping Company Limited wherein the date is mentioned as 29.08.2019; that the Bill of Lading date mentioned in IGM is also 29.08.2019 that on that basis they have filed Bill of Entry; that consequent to filing of Bill of Entry on 11.10.2019 they received second copy of House Bill of Lading wherein the date of shipment was mentioned as 06.09.2019; that they cannot amend the Bill of Entry once Import General Manifest is filed wherein the B....
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.... by showing reasonable suspicion in verification of documents and should exercise due diligence. 4. Ld. Adjudicating Authority held that it is abundantly clear that the said Customs Broker has failed to notice that the departure date mentioned in the certificate of origin despite being in agreement with Bill of Lading didn't tally with invoice and has further found that despite the facts that the contract and invoices were clearly mentioning that the sales were on FOB basis just on the instructions of their clients, without cross checking the documents etc., appellant-customs broker filed Bill of Entry wherein it was declared that the term of sales were CIF. 5. The Ld. Adjudicating Authority found that while importer was resorting to ship....
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.... this regard he has relied on a decision of Hon'ble Delhi High Court in the case of Kunal Travels (Cargo) Vs Commissioner of Customs (I&G) IGI Airport, New Delhi reported in 2017 (354) ELT 447 (Del.) and Commissioner Vs Shiva Khurana reported in 2019 (367) ELT 350 (Del.) wherein the Hon'ble Courts have held that the exercising of due diligence by a CHA would not get into the background check of exporter/importer and that furnishing of wrong or incorrect information could not be attributed to the CHA, if such documents are filed innocently. 10. Upon hearing rival contentions and after perusing the documents placed on record, we find that - A detailed SCN was issued and reference is made to statements recorded under Section 108 of the Cust....