Case Law Details
Orbit Trans Express & Freight Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
In a recent case of Orbit Trans Express & Freight Pvt. Ltd. versus the Commissioner of Customs, CESTAT Bangalore delivered a significant ruling regarding alleged fraudulent imports. The appellant, an authorized courier agent, was accused of facilitating mis-declared imports. However, the tribunal’s decision sheds light on crucial aspects of the case.
The crux of the matter revolved around allegations of facilitating fraudulent imports by mis-declaring values. The appellant, Orbit Trans Express & Freight Pvt. Ltd., was accused of aiding M/s. KT Technologies in importing goods through Bengaluru Airport. However, upon examination, the tribunal found insufficient evidence to substantiate these claims. The tribunal highlighted that the allegations were primarily based on initial statements from the importer, which later proved inconsistent. Importantly, the importer herself later admitted to the lawful import of goods, thereby debunking the allegations of fraudulent practices. Furthermore, the tribunal scrutinized the procedural aspects, emphasizing the lack of concrete evidence to support the penalties imposed under various regulations. It underscored that penalties should only be invoked when there is clear evidence of contravention, which was not adequately established in this case. Moreover, the tribunal questioned the legality of penalties imposed under certain regulations, highlighting procedural irregularities and lack of substantiated claims. It emphasized the importance of adhering to legal provisions and ensuring due process in adjudicating such matters.
FULL TEXT OF THE CESTAT BANGALORE ORDER
M/s. Orbit Trans Express & Freight Pvt. Ltd., appellant is an authorized courier agent holding Courier License issued by Airport and Air Cargo Commissionerate, Bengaluru. Alleging that the appellant had abetted M/s. KT Technologies, New Delhi to import goods through Bengaluru Airport by mis‑declaring the value, proceedings were initiated and adjudication authority as per impugned order revoked the license, enforced the Bond and Bank guarantee. In addition to a of penalty Rs.50,000/- each was imposed on appellant under Regulation 14 of the Courier Import and Export (Electronic Declaration and processing) Regulation, 2010 and under section 117 of the Customs Act, 1962. Aggrieved by the impugned order present appeal is filed.
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