Anax Air Services Private Limited Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that revocation of Customs Broker licence justified since it was involved in filing benami shipping bills in the name of some other IEC holder with intend to export prohibited goods. Accordingly, order upheld and appeal dismissed.
Facts- The appellant filed Shipping Bills in Mundra Port in the name of M/s. Shivam Enterprises purportedly to export Mangoes and Pomegranates. On the basis of specific intelligence, the consignments were intercepted and examined and it was found that instead of the declared goods, onions- whose export was prohibited- were found in the consignments.
Investigations showed that the appellant had not even met the purported exporter Shivam Enterprises nor did it obtain any authorization from it. Accordingly, proceedings were initiated by the respondent and a Show Cause Notice dated 23.8.2024 was issued to the appellant. It was alleged in the SCN that the appellant had violated Regulations 1(4), 10 (a), 10 (d), 10 (e) and 10(n) of CBRL and therefore, it was proposed to revoke the Customs Broker licence of the appellant, forfeit its security deposit and impose penalty under CBLR.
The appellant did not participate in the proceedings before the inquiry officer. The inquiry officer submitted his Inquiry Report dated 6.11.2024 in which he concluded that the appellant had violated Regulations 1(4), 10 (a), 10 (d), 10 (e) and 10(n) of CBRL and therefore, it’s licence should be revoked security deposit must be forfeited and a penalty should be imposed on it. The demand were confirmed vide the impugned order.
