2025 (8) TMI 1487

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....t") against Order-in-Appeal No. KOL/CUS(PORT)/KS/281/2023 dated 21.04.2023 whereby the Ld. Commissioner of Customs (Appeals), Custom House, 15/1, Strand Road Kolkata, affirmed the penalty of Rs. 3,00,000/- imposed upon the appellant under Sections 114 and 114AA of Customs Act, 1962 combinedly vide the Order-In-Original No. KOL/CUS/JC/13/SIB/2021 dated 21.04.2021 for their alleged failure to contact, verify and establish the identity and correctness of the address of the exporter. 2. The brief facts of the case is that the appellant, being a Customs Broker, obtained all the necessary documents like KYC, authorization letter, exporter's Aadhar Card (front and back) with address, exporter's PAN Card, exporter's IT Return, exporter's bank le....

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....ared value of Rs.45,45,369/- should not be confiscated under Section 113 (i) & 113 (ii) of the Customs Act, 1962 and, (c) Penal action should not be initiated against the appellant/Customs Broker M/s. Daga Shipping Agents Pvt Ltd., under Section 114 read with Section 114AA of The Customs Act, 1962 and Section 74 of the CGST Act, 2017. The appellant duly filed a reply to the Show Cause Notice and also participated in the personal hearing and submitted a written submission dated 07.12.2020 contending that the said Notice is not maintainable as the appellant, being a CB, had duly acted in accordance with law and is in no way related with the goods in question. 4. The matter was adjudicated by way of the Order-in-Original dated 21.04.2021, w....