John K Mathew Vs Principal Commissioner of Customs (General) (CESTAT Mumbai)
Material Facts: The appeals were filed against Orders-in-Original dated 07.12.2023 and 26.04.2024 passed by the Principal Commissioner of Customs (General), Mumbai under the Customs Brokers Licensing Regulations, 2018 (CBLR).
The appellant, a licensed Customs Broker, became subject to proceedings following investigations into alleged overvaluation of export consignments handled for exporters. The investigation was initiated after information received from the Consulate General of India, Dubai indicating that export goods had been cleared in Dubai at values lower than those declared before Indian Customs. The Department alleged that exporters had overvalued export goods to claim higher drawback and charged the appellant with violating Regulations 10(d), 10(e), 10(f), 10(k) and 10(n) of the CBLR, 2018.
Procedural History
Two separate show cause notices were issued under Regulation 17 of the CBLR, 2018.
- In one proceeding, the inquiry report held violations of Regulations 10(d), 10(e) and 10(f) proved, leading to the order dated 07.12.2023, which directed deemed revocation of the Customs Broker licence, forfeiture of the security deposit and penalty.
- In another proceeding, the inquiry report held violations of Regulations 10(d), 10(e), 10(f), 10(k) and 10(n) proved, resulting in the order dated 26.04.2024, revoking the licence, forfeiting the security deposit and imposing penalty.
The appellant challenged both orders before the Tribunal.
