M. Prabhakarkini Vs Commissioner of Customs (CESTAT Bangalore)
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore, in the case of M. Prabhakarkini Vs Commissioner of Customs, has overturned a Rs. 50,000 penalty imposed on a customs broker. The penalty, levied by the Commissioner of Customs, Cochin, was for an alleged violation of the Customs Brokers Licensing Regulations, 2018, specifically regarding membership with the Cochin Customs Brokers Association.
The appellant received a show-cause notice on January 7, 2019, alleging non-membership. However, the appellant’s counsel argued that an application for membership was submitted on December 31, 2018, and membership was granted effective January 2, 2019, predating the notice’s communication. CESTAT noted that the Commissioner failed to consider this crucial fact. Finding the penalty unwarranted, the tribunal set aside the order, allowing the appeal and providing consequential relief. No specific judicial precedents were cited in the order.
FULL TEXT OF THE CESTAT BANGALORE ORDER
This is an Appeal filed against the Order-in-Original No.COC-CUSTOMS-000-COM-54/18-19 dated 12.03.2019 passed by the Commissioner of Customs, Cochin.
2. Briefly stated the facts of the case that the Appellants are issued with the Show-cause Notice dated 31.12.2018 alleging that they had violated the provisions of Customs Brokers Licensing Regulations, 2018 being no longer member with the Cochin Customs Brokers Association and proposed action under the said Rules. On adjudication, the Learned Commissioner imposed a penalty of Rs.50,000/- on the appellant. Hence, the present appeal.
