2026 (5) TMI 76

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....nd Company, is a Customs Broker who facilitated the importer M/s. Thankam Cashew Factory (TCF), which is a proprietorship concern of Shri Jose Samuel engaged in the processing of raw cashew nuts in shell to cashew kernels. The importer imported raw cashew nuts without payment of customs duty availing concession under Notification No. 18/2015-Customs dated 01.04.2015 based on the advance authorization licences issued by the DGFT in terms of Para 4.16 of the Foreign Trade Policy, 2015-2020. On investigation by the DRI officers, it was found that these cashew nuts were being diverted to local market in violation of the conditions of the above said Notification; accordingly, notice was issued demanding duty on the imported goods that were being....

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..... or in any manner dealing with the goods which he knows or had reasons to believe were liable to confiscation under Section 111 of the Customs Act, 1962. It is his contention that since the goods were imported against advanced licences and the clearance of the same was approved by the proper officers of customs and the goods being transported by the appellant as per the directions of the importer, cannot attract the provisions of Section 112(b) of the Customs Act, 1962. 4. The Learned Authorised Representative (AR) who appeared on behalf of the Revenue submitted that the Commissioner has categorically mentioned the role of the appellant who is a Customs Broker and had violated the provisions of the Customs Broker Licencing Regulations b....

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....ion of inputs and furnish return to the concerned Regional Authority as per the provisions of FTP and procedure laid there under. (c) The authorization holder to comply with the provisions of paragraph 4.10 and 4.35 of HBP 2015-2020 and amended from time to time, with regard to transfer of any material from one unit of the authorization holder to another unit of authorization holder included in the IEC or to supporting manufacturer/jobber. (d) The factory address is where the goods imported shall be processed are: (i) M/s.Thankam Cashew Factory, Kunnathoor Village, Anayadi P.O. Kollam. (ii) M/s.Thankam Cashew Factory, Sooranad North, Anayadi P.O.Kollam. (e) No Co-Licensee was mentioned in terms o....

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....sales tax forms and accordingly, they had obliged. 5.2 Taking note of the above submissions made by the Executive representing the appellant, the Commissioner in the impugned order observed that the appellant had aided and abetted the wrongful acts of the importer in duty evasion. He also takes note of the fact that the vehicles for transportation of the containers were arranged by the appellant who was a partner in the transportation firm and payment was directly made to them by the importer. Since the representative of the appellant admitted to the fact that they were aware of the provisions of the Advance Authorization Licences and they were not supposed to divert the goods to places other than the premises mentioned in the advance li....