Sagar Shipping Services Vs Commissioner of Customs (Preventive) Jodhpur (CESTAT Delhi)
CESTAT Delhi held that revocation of customs broker license upheld since Customs House Agent [CHA] violated regulation of Customs Broker Licensing Regulations, 2018 as failed to verify importer’s credentials.
Facts- M/s Sagar Shipping Services, the appellant, is the Custom House Agent. Based on information, the consignment was kept on hold and was examined. It was found that there were 738 drums and only 80 drums were found containing oily liquid (Base Oil) in quantity of 14.383 MT with ascertained value of Rs. 6.17 lakhs. The oil was meant for concealment of the drums containing Areca Nuts. Remaining 658 drums were found containing Areca Nuts in split form weighing 83.352 MT with ascertained value of Rs. 5.71 crores.
The consignment was put on hold. During the course of enquiry, it was gathered that the declared premises of the importer firms as per GSTIN and IEC were different and the importer was found non-existent. Thus, the appellant was alleged to have failed to discharge the obligations cast upon him under the Customs Broker Licensing Regulations, 2018.
Accordingly, show cause notice was served upon the appellant / CHA proposing the revocation of the appellant’s license and forfeiture of security furnished by appellant in terms of Regulations 14 of CBLR, 2018 for appellant’s failure to comply with the provision of Regulations 10 (d), 10 (e) and 10 (n) of CBLR 2018. The penalty was also proposed to be imposed upon the appellant. The proposal was confirmed vide order in original bearing no. 01/2024 dated 13th of August 2024. The appeal against the said order has been rejected. Being aggrieved the appellant is before this Tribunal.
