Flyover Cargo Pvt Ltd Vs Commissioner (CESTAT Delhi)
CESTAT Delhi held that export of Triethanolamine, which is one of the Specialised Chemicals, Organisms, Machinery, Equipment and Technology (SCOMET) items, without the required authorization is a serious violation. Hence penalty imposed.
Facts- M/s. Flyover Cargo Pvt. Ltd., a licensed Customs Broker, is aggrieved by the order in original passed by the Commissioner, Customs (Airport and General), New Delhi revoking its Customs Broker Licence, under Regulations 14 & 18 read with Regulation 17 of Customs Brokers Licensing Regulations, 2018, forfeiting its security deposit and imposing a penalty of Rs. 50,000 on it for violating Regulation 10(d) of CBLR.
Notably, the appellant filed Shipping Bill for the client M/s. RPM Exim Private Ltd.4 to export certain goods. These included 500 grams of Triethanolamine valued at USD 4.06 (FOB) to Mozambique. Triethanolamine is one of the Specialised Chemicals, Organisms, Machinery, Equipment and Technology (SCOMET) items which have dual use- several normal industrial or other uses and also use in manufacture of Weapons of Mass Destruction (WMD). Export of such SCOMET items is not prohibited but is restricted under the Foreign Trade Policy. Therefore, the undisputed legal position is that Triethanolamine could not have been exported to Mozambique without an authorisation and the exporter had no authorisation. However, the shipping bill for export was filed without the required authorisation.
