Raj Brothers Shipping Pvt. Ltd Vs Commissioner of Customs (Import) (CESTAT Chennai)
CESTAT Chennai held that imposition of penalty under Regulation 18 of the Customs Broker Licensing Regulations, 2013 [CBLR] justified as Customs Broker failed to intimate department about mis-declaration of weight in imported goods. Accordingly, appeal dismissed.
Facts- The appellant Raj Brothers Shipping Pvt. Ltd. is the holders of a Customs Broker License. Based on the inputs received that the goods imported under two bills of entry were mis-declared in respect of weight, these were detained by SIIB officers for detailed examination. The importer M/s. Global Impex, Mysore had declared the weight of the containers as 7124 kgs and 6448 kgs whereas the on examination it was found that the goods were 13520 kgs and 14718 kgs respectively. Since there were huge variation between the quantities, documents for past imports were sought from the concerned CFS. On scrutiny of the said weighment slips, it was found that the importer had mis-declared the weight in respect of 10 previous consignments. The mis-declared weight worked out to 65529 kg.
After due process of law, Adjudicating Authority issued an Order in Original, imposing a penalty of Rs.50,000/-on the appellant under Regulation 18 of the Customs Brokers Licensing Regulations, 2013. Hence the present appeal.
