Case Law Details
Cargo Specialist Inc. Vs Commissioner of Customs (CESTAT Delhi)
CESTAT finds that it has been recorded in the final order that the appellant – Custom Broker inspite of having already handled eight export consignment in the past, till the inspection of the 9th consignment, has never met the exporter or the owner of M/s Fashion World, nor he had met any of the relevant person(s) namely Reyaz Ahmed @Rajbir @ Dharmender, who represented M/s Fashion World. In the final order it has been also observed that this appellant have placed great reliance on the freight forwarders through whom he had received the work as well as the documents for KYC. At no stage, the appellant CHA received the documents directly from the office of the exporter. I find that it has been rightly concluded in the final order that though this appellant and others have not made any big gain, in the attempted export of the prohibited goods, by the exporter. However, there has been element of negligence and/or vigilance on their part which has facilitated attempted exported of prohibited goods. CESTAT held that penalty imposed is justified.
FULL TEXT OF THE CESTAT DELHI ORDER
This rectification of mistake application has been filed by the appellant-assessee for rectification of Final order No. 51797 – 51800/2021 dated 08.09.2021 passed in Customs Appeal No. 52234 of 2019-CU.(SM) with other appeals of co-noticees.
2. The issue involved in the appeal was that the appellant – CHA filed airway shipping bill No. 5004801 dated 15.09.2014 on behalf of M/s Fashion World – exporter. The goods were declared as Clutch Plates for vehicles, packed in four wooden crates having gross weight of 1271 Kgs. (250 pcs. contained in each wooden crate). The declared value of the goods was Rs. 2,16,000/-. On examination by the Customs only 80 pcs. of clutch plates were found in the wooden crates and rest were wooden logs, which on further examination by Wildlife Officer, it was found to be red sanders, the export of which is prohibited. Accordingly, the goods were seized.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
