2025 (11) TMI 876

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....stom House, New Delhi [Commissioner], in which he upheld the Order dated13.7.2021 passed by the Joint Commissioner imposing a penalty of Rs.10 lakhs on the appellant under section 114(iii) of the Customs Act 1962 [Act] and rejected the appellant's appeal. 2. The facts of the case, in brief, are that the Directorate General of Revenue Intelligence [DRI] received intelligence that goods attempted to be exported under three Shipping Bills dated 21.2.2019 filed in the name of M/s. KKS Export and Import [KKS] were mis-declared. The goods, described in the Shipping Bills as 'Self Adhesive Vinyl Sheets' were, therefore, examined and were found to be of very poor quality and not of the value indicated in the Shipping Bills and some appeared to h....

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....enalty on the appellant under section 114(iii) and submitted as follows: (i) The impugned order is bad in law. (ii) The Additional Director, DRI is not the proper officer to issue an SCN as per the judgment of the Supreme Court in Canon India [2021(376) ELT 3 (SC)]. (iii) Penalty has been imposed on the appellant for violation of regulations 10(a) and 10 (n) of the Customs Broker's Licensing Regulations, 2018 [CBLR] and therefore, for the same act of the appellant, penalty cannot also be imposed under section 114(iii) of the Act. (iv) Regulation 10(n) of the CBLR does not require the appellant to physically verify the existence of the exporter at the premises stated in the documents. (v) The appe....