Husain Kasam Mukadam & Sons Vs Principal Commissioner of Customs (General) (CESTAT Mumbai)
Summary: CESTAT Mumbai partly allowed the appeal of Husain Kasam Mukadam & Sons against revocation of its Customs Broker licence, forfeiture of the entire security deposit and penalty imposed under the Customs Brokers Licensing Regulations, 2018 (CBLR). The proceedings arose from the import by M/s K.K. Traders, Satara of a consignment declared as 27,000 kg of “Raw Cashew Nuts in shell” under Bill of Entry No. 7580019 dated 21.02.2022. After clearance from JNCH, Nhava Sheva, Pune Customs intercepted the container on specific intelligence and detailed examination revealed only 2,487 kg of declared raw cashew nuts while 24,753 kg consisted of undeclared broken cashew kernel, commercially known as cashew baby bits.
DGFT Notification No. 08/2015-2020 dated 12.06.2019 prescribed minimum import prices for cashew kernels, and the Tribunal found that the importer had violated those conditions by importing kernels below the applicable threshold. However, on examining the investigation material and statements, the Tribunal found that the Customs Broker was not involved in the importer’s scheme of mis-declaration; the material instead indicated the role of the importer and Shri Chetan Yadav of M/s Ninai Shipping Agency. Significantly, the goods had earlier undergone Customs examination at JNCH without the concealment being detected.
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