2026 (7) TMI 383

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.... Member (Judicial) And Hon'ble Mr. K. Anpazhakan, Member (Technical) For the Appellant : Shri H.K. Pandey, Advocate For the Respondent : Shri Tariq Sulaiman, Authorised Representative ORDER PER ASHOK JINDAL : All the appeals are having a common issue, therefore, all are disposed of by a common order. 2. The facts of the case are that the appellant is a Customs Broker having Custo....

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....n the form of light brown coloured oily liquid. It confirms to the characteristic constants of Rice Ban Oil, Grade I as per IS 34482014 (other than refined), Acid value 19.6%. Also as per available record, the importer had paid the applicable duty. 2.2 On completion of inquiry conducted by the DRI, Kolkata, proceedings were initiated against the appellant under CBLR alleging breach of Customs r....

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.... before us. 3. The ld. Counsel for the appellants submits that against the Customs Broker, it is alleged that he has moved the vehicles carrying imported goods without being given out of charge by the Customs Officer. It is his submission that the imported goods were assessed after drawls of sample and the assessed duty has been paid before the DRI intervened and vehicles were called for drawal....