Commissioner of Customs Vs Thirumala Logistics (CESTAT Chennai)
CESTAT Chennai held that Adjudicating authority has taken lenient view by levying penalty on Customs Broker for allowing use of license to unauthorised person and not revoking Customs Broker License. Accordingly, order of adjudicating authority upheld.
Facts- The Respondent was issued with a regular Licence at Chennai Customs Commissionerate under Regulation 7(1) of Customs Broker Licensing Regulations, 2013. Shri K. Murugan is the Proprietor and authorized signatory of the said Customs Broker.
The Shipping Bill dated 28.07.2015 was filed in the name of M/s. SEZ Recycling by using the licence issued to the Respondent under CBLR. On receipt of specific intelligence that attempts were on to illegally export red sanders, an item prohibited for export, through Chennai Port in the guise of export of ’20 pallets of Zinc Ingots’ to M/s. Dream Unlimited International FZC, Ajman, UAE covered under the above said Shipping Bill dated 28.07.2015, Directorate of Revenue Intelligence (DRI), Chennai Zonal Unit (CZU) recalled the said container which was on its way to Pusan, Korea.
On detailed examination, it was found that instead of the declared goods, 202 pieces of red sanders logs weighing 7.2060 M.T. were stacked in the container. Investigation by DRI revealed that Shri K. Murugan, the Proprietor and authorized signatory of the Respondent allowed his close relative Shri P.S. Suresh, Proprietor of M/s. Jaya Freight Logistics, who was not holding any licence issued under CBLR, to enter the shoes of Customs Broker and file the above Shipping Bill dated 28.07.2015 in the name of M/s. SEZ Recycling Mahindra Industrial SEZ area, Mahindra World City, Singaperumal Koil and attend other related work concerned with Customs clearance.
