M D Ruparel & Sons Vs Principal Commissioner of Customs (General) (CESTAT Mumbai)
CESTAT Mumbai held that transfer of mandatory stipulations in regulation17 of Customs Brokers Licensing Regulations, 2018 as directory without demonstrating customs broker fault is unjustifiable. Stipulations cannot be transferred as directory upon licensing authorities delay. Hence, order set aside.
Facts- The appellant is a customs broker who filed bills of entry for M/s Firoza Movie International Enterprises, who, having procured ‘blank cartridges 9mm Kaiser’ that they informed as also to be ‘air gun pellet dummy’, sought clearance thereof in line with similar imports that had been permitted in April and June of the same year through another customs broker.
The first of the imports was cleared after examination while the second, upon being sent for forensic test and found to be ‘blank cartridges’ which are restricted for imports, was, along with the other, subjected to proceedings under Customs Act, 1962 by issue of show cause notice to the importer while the licence of the appellant herein was suspended but restored by order of the Tribunal on appeal.
Proceedings initiated under Customs Brokers Licensing Regulations, 2018 underwent process of enquiry and the report thereof dated 13th September 2023, holding that, of the four charges, three – breach of regulation 10(d), 10(e) and 10(f) – stood proved while that of breach of regulation 10(n) was not. Agreeing with the order of enquiry, Principal Commissioner of Customs (General), Mumbai, vide order, revoked the licence and forfeited security deposit under regulation 14 of Customs Brokers Licensing Regulations, 2018 besides imposing penalty of ₹ 50,000 under regulation 18 thereof.
