Case Law Details
Shakti Cargo Movers Vs Commissioner of Customs (CESTAT Delhi)
The case of Shakti Cargo Movers vs. Commissioner of Customs at CESTAT Delhi revolves around the revocation of a customs broker’s license and the imposition of a penalty due to alleged violations, primarily focusing on whether the appellant violated Regulation 10(n) of the Customs Brokers Licensing Regulations, 2013. The appellant, Shakti Cargo Movers, challenged the order revoking its license and imposing a penalty of Rs. 50,000.
The Directorate General of Analytics and Risk Management (DGARM) identified suspicious registrants under the Goods and Services Tax (GST), some of whom did not exist at their declared business addresses. DGARM further identified customs brokers who had processed exports for these entities, including the appellant. Based on this information, the Commissioner issued a show cause notice and appointed an inquiry officer.
The appellant contested the allegations, arguing that it did not violate Regulation 10(n). It claimed to have obtained authentic documents, including partnership deeds and official documents identifying partners and their addresses, GSTIN, IEC, Aadhar Card, PAN card, etc., issued by various government authorities. The appellant asserted that it fulfilled its obligations under the regulation and disputed procedural irregularities during the inquiry process.
The Revenue supported the impugned order, contending that the penalties were justified given the alleged violations.
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