2026 (4) TMI 80

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Representative ORDER ASHOK JINDAL: 1. All the appeals are arise out of common order, therefore, all are disposed of by a common order. 2. The facts of the case are that appellant No. 4 M/s Sunrise Private Limited was having a valid broker license and was engaged in the Business of Customs broker facilitation and clearance of export and import consignments, the Appellant no.5 is the M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in the shipping bills, the statements of all the appellants were recorded. During the investigation it was found that the appellant no.4 obtains on letter head from the name of M/s Jogania Exports and the name was written as Joganiya instead of Jogania, and it was alleged that appellants have not performed their duties as Customs Brokers properly, therefore, penalty was proposed under relevant se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ropped, therefore, no penalty is imposable on the appellant under Customs Act, as it was found by the Adjudicating Authority in the proceedings of CBLR that there was no fault of the appellant and it was not in the knowledge of the appellant what the goods in the consignment were, having red sanders log Therefore, it is prayed that penalties of all the appellants be set aside. 4. On the other h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....involved in some other export where red sanders logs were found for export. 5. Heard the parties. 6. In this case, the exporter namely Jogania Exports, Bhilwara, had sent two consignments for export through appellant No. 4, which were factory-sealed consignments and during the course of investigation, the seal was found intact. The appellant has also obtained KYC of the exporter such as IEC,....