Case Law Details
Seaswan Shipping and Logistics Vs CC (CESTAT Chennai)
M/S. Seaswan Shipping (Appellant”) has filed a civil appeal against Order dated October 12, 2017, passed by Commissioner of Customs (Respondent), which was issued against him alleging the violation of Regulation 11 (a) and (n) of the Customs Brokers Licensing Regulations, 2013 (CBLR, 2013) and imposing a penalty of Rupees 50, 000/-.
To substantiate the case, the Appellant contended that he had obtained the authorization required in Regulation 11 (a) of the CBLR, 2013 but did not meet the importer directly instead had obtained it from a middleman. The Appellant contended that all the documentation along with the bill of entry were proper and legitimate.
Furthermore, it was contended that the Respondent has held that the Appellant has violated Regulation 11(n) only on the ground that the person representing the importer-firm did not appear before the customs authorities. There is no case for the department that the importer-firm is a fake firm. When the importer was very much available in the address, which is mentioned in the KYC documents.
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