J.B. Singh & Sons Vs Commissioner of Customs (CESTAT Mumbai)
The Mumbai Bench of CESTAT considered an appeal filed by M/s J.B. Singh & Sons, a Customs Broker holding a licence issued under Regulation 7(2) of the Customs Brokers Licensing Regulations, 2018 (CBLR), against the Order-in-Original dated 10.12.2025 passed by the Commissioner of Customs, Pune. The impugned order had revoked the appellant’s Customs Broker licence, ordered forfeiture of the entire security deposit and imposed a penalty of Rs.50,000.
The proceedings arose from DRI investigations concerning imports by M/s Shree Gayathri Pulses, where goods declared as “Yellow Peas” were found to be “Green Peas”. The DRI communication stated that Green Peas were restricted, subject to a Minimum Import Price of Rs.200 per kg CIF and permitted through Kolkata port only. The goods were seized and investigation followed. The appellant had filed three Bills of Entry connected with the imports.
The Customs Broker’s licence was immediately suspended under Regulation 16(1), and proceedings were initiated alleging violations of Regulations 10(d), 10(e), 10(f) and 10(m). The Inquiry Officer found Regulations 10(d) and 10(e) proved but Regulations 10(f) and 10(m) not proved. The Commissioner subsequently revoked the licence, forfeited the security deposit and imposed the penalty.
