Case Law Details
Mishra & Mishra (Agency) Enterprises Vs Commissioner of Customs (Airport & Admn.) (CESTAT Kolkata)
Introduction: In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata addressed the case of Mishra & Mishra (Agency) Enterprises versus the Commissioner of Customs (Airport & Admn.). The case revolved around the revocation of a Customs House Agents (CHA) license and the forfeiture of the security deposit. The appellant, Mishra & Mishra (Agency) Enterprises, a Licensed Customs Broker, challenged the suspension and subsequent revocation of their CHA license by customs authorities.
Detailed Analysis: The case stemmed from a complaint lodged by M/s Starke International, which raised concerns about the misuse of an Importer Exporter (IE) Code. Subsequent investigations revealed that 20 packets of Sodium Benzoate were imported by an individual, Shri Deepak Soni, using the IE Code of M/s Starke International. The appellant, Mishra & Mishra (Agency) Enterprises, faced implications in this matter for having filed the Bill of Entry as a Customs Broker based on the import documents received from the importer.
In response to these allegations, an Order-in-Original was issued by the Additional Commissioner. The order not only confiscated the imported goods but also imposed a penalty of Rs. 1.00 lakh on the appellant under Section 117 of the Customs Act, 1962.
However, the Commissioner (Appeals) later set aside the Order-in-Original and exonerated Mishra & Mishra (Agency) Enterprises. This decision was based on a comprehensive review of the facts, leading to the firm’s exoneration.
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