TaxTMI 
TaxTMI 
2026 (8) TMI 1618
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....al Commissioner ordered for revocation of the Customs Broker Licence bearing No. CHA/ABD/R/01/2016-17 (AAKCS2035G) issued to the appellant M/s. Sai Seair Logistics Private Limited under Regulation 14 read with Regulation 17 of Customs Brokers Licensing Regulations, (CBLR) 2018. Order was also passed for forfeiture of security deposit under Regulation 14 read with Regulation 17 of CBLR, 2018 and imposition of penalty of Rs. 50,000/- on Shri Saileshkumar Karmakar 'F' Card holder of M/s. Sai Seair Logistics Private Limited in terms of Regulation 18 of CBLR, 2018. 2. The facts of the case in brief are that the appellant M/s. Sai Seair Logistics Private Limited was issued Customs Broker Licence No. CHA/ABD/R/01/2016-17 (AAKCS2035G) by the Pri....
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....roximately Rs. 20,00,00,000/-. The DRI had recovered actual invoices pertaining to the import consignments, reflecting the true transaction value of the imported goods. The investigation also revealed that M/s. Design Decode is a dummy IEC entity, controlled and operated from the premises of Defurn Furniture Studio Plus Sourcing. 2.2 As per the appellant, the Show Cause Notice did not meet the vital requirement under the CBLR i.e. the date of receipt of the offence report from the DRI by the Customs Department had not been complied with. The Show Cause Notice relied upon the statement of Shri Kailesh Jadhav, G-Card holder of the appellant firm but neither the date of statement was mentioned nor a copy of the statement was provided. The n....
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....letter dated 09.12.2025. In response, Appellant submitted letter dated 09.12.2025, requesting copies of the statements of Shri Kailesh Jadhav and Shri Shaileshkumar Karmakar. Subsequently, the Assistant Commissioner, Enquiry Officer, Customs, Ahmedabad issued a letter dated 15.12.2025, informing that a personal hearing had been scheduled at 12.30Hours on 18.12.2025. The Appellant again submitted a letter dated 18.12.2025 addressed to the Principal Commissioner, reiterating its request for providing copies of the aforesaid statements and also submitted that the Show Cause Notice was time-barred. The Assistant Commissioner/ Enquiry Officer, Customs, Ahmedabad issued another communication dated 18.12.2025, fixing the personal hearing on 22.12.....
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....ill of Entry by the importer. Therefore, revocation of Customs Broker Licence is too harsh and unfair. 3.1 The learned Counsel also submitted that Regulation 17(1) provides that the Show Cause Notice is required to be issued within a period of 90 days from the date of receipt of offence report. In this case, the offence report is received on 18.06.2025 but the Show-cause-Notice issued on 28.10.2025 is after the statutory 90 day's time limit. He pleads for setting aside the impugned order by allowing their appeal in the light of detailed submissions made in the appeal memo alongwith annexures. 4. Per contra, the learned AR submitted that the offence report revealed that Shri Kailash Jadhav, G-Card Holder of the appellant firm, in his s....
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....ort which formed the plinth of the order of the Commissioner demonstrates that by virtue of the transfer of the licence in contravention of the Regulations, on many occasions, immense financial loss has been caused to the Revenue. As the factual matrix would exposit, it is a serious violation. The misconduct reflects a chain of acts. In such a situation, we are disposed to think that the discretion exercised by the Tribunal is inappropriate. 5. We have heard the arguments of the learned Counsel and the learned AR for the department and perused the record. 5.1 From perusal of the record, it emerges that despite relying upon the statements made by Shri Shaileshkumar Karmakar (F-Card holder) and Shri Kailesh Jadhav (G-Card holder) of the....