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Case Law Details

Case Name : Kailash Bahiru Jadhav Vs Commissioner of Customs (Export) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 85116 of 2013
Date of Judgement/Order : 13/06/2019
Related Assessment Year :
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Kailash Bahiru Jadhav Vs Commissioner of Customs (Export) (CESTAT Mumbai)

Customs House Agents Licensing Regulation, 2004 which is a comprehensive self-contained scheme for licensing, operations, monitoring and regulation, is a standalone provision. Indeed it is a special provision in the Customs Act, 1962 by which, a whole range of activities in connection with which proceedings may be initiated for breach thereof. Implicitly, every agent who has a licence has to be connected with import or export of goods and if an agent could be proceeded against under section 114 of the Customs Act, 1962 merely because of being an agent, it would necessarily follow that every agent must be made a notice in all proceeding under section 111 and 113 of Customs Act, 1962 which does not appear to be the intent of the legislation. It is seen from the impugned order that it is the role of the appellant herein as a ‘custom house’ agent that was found sufficient to invoke the penal provision. As separate provisions exist in the Customs House Agents Licensing Regulation, 2004, the invoking of such for violations for imposing of penalty under section 114 of Customs Act, 1962 is patently incorrect.


In this appeal of Shri Kailash Bahiru Jadhav against order-in­appeal no. 663(Adj.Export)/2012 (JNCH) IMP-88 dated 12th November 2012 of Commissioner of Customs (Appeals), Mumbai – II against the upholding of the order of the original authority imposing penalty of ₹ 3,00,000/- on the appellant herein, it would appear that the proceedings emerged from alleged overvaluation of export goods with intention to avail excess drawback. The claim of the appellant is that they had nothing to do with the exporter and that there was no evidence of any involvement in abetment of fraud.

2. According to Learned Counsel for appellant, Shri Kailash Jadhav was Director of M/s Sun Clearing & Forwarding Services Pvt Ltd and allowed another person to file export documents on their behalf which, according to them, may have been in violation of regulation 13(b) of Customs House Agents Licensing Regulation, 2004 which the original authority has held to suffice for the finding that

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