TaxTMI 
TaxTMI 
2026 (8) TMI 32
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....Customs Broker, and Shri Prakash Jha, its G-Card holder, against the impugned Order-in-Original No. KOL/CUS/Commissioner/PORT/57/2018 dated 30.07.2018 passed by the Commissioner of Customs (Port), Kolkata, whereby penalties of Rs.1,00,000/- each were imposed upon them under Section 112(a)(ii) of the Customs Act, 1962 for their role in the alleged mis-declaration and fraudulent importation of consignments of Baby Vests and Baby Track Pants imported in the name of M/s. M.A. Traders. 2. The facts of the case are that the appellant-Customs Broker, acting through its G-Card holder Shri Prakash Jha, had filed Bills of Entry Nos. 8488827 dated 09.02.2017, 8488826 dated 09.02.2017, 8508188 dated 10.02.2017 and 8508187 dated 10.02.2017 covering f....
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....lleged acts of omission and commission in connection with the purported fraudulent imports in question. 3.1. The appellants contested the allegations by filing separate replies dated 13.09.2017 and 17.10.2017 respectively, contending that they had merely discharged their functions as Customs Broker by processing the import documents and filing the Bills of Entry on the basis of documents furnished by the importer. It was specifically asserted that they had neither any role in nor prior knowledge of the alleged mis-declaration, the contents and correctness of the declarations being matters within the exclusive knowledge and domain of the importer. Reliance was also placed on various judicial precedents in support of their defence. 3.2.....
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.... appellants herein have been held liable for imposition of penalty under Section 112(a)(ii) of the Customs Act, 1962 which relates to imposition of penalty in case of dutiable goods, other than prohibited goods, for the duty sought to be evaded. It is trite law that in case of importation of goods, duty, if any, i.e. required to be paid is the sole domain and responsibility of the importer. All throughout, the representative of the importer firm was present for the purpose of importation, the appellants were provided with documents with the information provided therein and as per the said documents, the appellant had also advised the importer or its representative for payment of the appropriate duty. There is no dispute that the said duty w....
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....rred and appeal before this Tribunal when vide Final Order No. 75073/2019 dated 07.01.2019, the said Order dated 25.10.2017 was set-aside and remanded back to the Ld. Commissioner with direction to allow cross-examination of Abid Ali and Maswood Ahmed. In course of denovo proceedings, Show Cause Notice dated 22.12.2017 was issued seeking continuation of suspension, revocation of licence and forfeiture of security deposit. During the Inquiry proceeding, the Ld. Inquiry Officer while upholding the charges of Regulation 11(a), 11(d) and 17(9) of the CBLR, 2013. Accordingly, the Ld. Adjudicating Authority passed Order-in-Original, revoking the CB Licence and forfeiting the security deposit. Aggrieved therefrom, the CB appellant, preferred an ap....
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.... is placed on the decisions in the case of: * GSP Shipping & Logistics Agency (Final Order no.75621/2020 dated 19.11.2020) [2021 (376) ELT 527] * Kunal Travels (Cargo) V.CC(I&G), IGI(Airport), New Delhi [2017 (354) ELT 447] * Perfect Cargo & Logistics V.C.C (Airport), New Delhi [2021 (376) ELT 469 (Tri Cal.)] * Sinha Shipping Agency V. Commissioner of Customs [(2024) 14 CENTAX 17 (Tri Cal.)] * Sun Sea Shipping Agency V. The Commissioner of Customs Chennai-III Final Order NOs 4020040201/2022 dated 19.05.2022 passed by the CESTAT, Chennai in Customs Appeal No. 40356 of 2021 4.1. He accordingly prayed that, taking a lenient view of the matter and considering the facts and circumstances of the cas....