2026 (5) TMI 535

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.... case are that M/s. Rodex International having importer-Exporter code Number 3710001358 was a partnership concern engaged in trading activities of various types of items for which Development Commissioner, Kandla Special Economic Zone, had issued Letter of approval No KASEZ.IA/1880/2002-03/1907, dated 08.05.2002. Intelligence was gathered by the officers of Directorate of Revenue Intelligence, Zonal Unit, Ahmedabad (DRI) that certain goods were to be smuggled in a container bearing number GLDU-0279344 surreptitiously by concealing them in the goods imported in the name of Rodex. Hence, the officers of DRI kept surveillance and found that Rodex had filed bill of Entry No.0001296 dated 02.02.2011 before the Customs authorities KASEZ, Gandhidh....

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.... mentioned by the Learned Commissioner that the appellant who is acting as a CHA has only assisted M/s. Rodex International in preparation of the document but the Bill of Entry was filed on SELF basis by Rodex. He further submits that it has also been recorded in the impugned order that the main person behind the import was Lilaram Arjandas Asudani who was in touch with the present appellant and the present appellant was getting some consideration from him. He further submits that the Customs has failed to prove any material evidence on record to show that appellant had the knowledge above the concealment of Memory Chip Cards in the imported items. He further submits that the penalty has been imposed without establishing any proof of knowle....

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.... on SELF basis. Further I find that the Customs has failed to bring on record any corroborative evidence which clearly shows that the appellant had knowledge that 28580 pieces of Memory Cards are concealed by the Rodex International. 6.1 Further, I find that this Tribunal vide its Final Order No. 1297412975/2024 dated 03.12.2024 has already set aside the penalty imposed on the mastermind Lilaram Arjandas Asudani. And Further I find that no proceeding against the appellant has been initiated under CBLR Regulations. And In view of the judgment in the case of G. NARAYAN & CO., the penalty cannot be imposed on the CHA without initiating any proceeding under the Customs Broker Licensing Regulations, 2013. In this regard, I may refer to para 6....