Sai Seair Logistics Private Limited Vs Principal Commissioner of Customs (CESTAT Ahmedabad)
Summary: The appeal was filed by M/s. Sai Seair Logistics Private Limited against the Order-in-Original dated 26.03.2026 passed by the Principal Commissioner of Customs, Ahmedabad, whereby the Customs Broker Licence bearing No. CHA/ABD/R/01/2016-17 was revoked under Regulation 14 read with Regulation 17 of the Customs Brokers Licensing Regulations, 2018 (CBLR, 2018). The security deposit was also ordered to be forfeited and a penalty of Rs. 50,000/- was imposed on Shri Shaileshkumar Karmakar, F-Card holder of the appellant.
The appellant had assisted M/s. Design Decode in filing Bills of Entry dated 06.05.2025 and 24.05.2025 at Nhava Sheva, Mumbai. Subsequently, an offence report from the DRI alleged that the importer had imported premium luxury furniture from Italy, China, France and Thailand at substantially undervalued prices and without declaring brands, resulting in alleged customs duty evasion of approximately Rs. 20,00,00,000/-. The investigation also allegedly revealed that M/s. Design Decode was a dummy IEC entity controlled from the premises of Defurn Furniture Studio Plus Sourcing.
The appellant challenged the revocation proceedings, principally contending that the mandatory timeline under Regulation 17 of the CBLR, 2018 had not been followed. According to the appellant, the offence report was received on 18.06.2025, whereas the Show Cause Notice was issued only on 28.10.2025, beyond the prescribed 90-day period. The appellant also repeatedly sought copies of statements of Shri Kailesh Jadhav, G-Card holder, and Shri Shaileshkumar Karmakar, F-Card holder, which were relied upon by the Revenue. Those copies were not supplied.
