Case Law Details
ICS Cargo Vs Commissioner of Customs (General) (CESTAT Delhi)
CESTAT Delhi held that order of revoking the license of the Customs Broker is unreasonable and unjustified as there was no violation of Regulation 10(a), 10(d) and 10(n) of Customs Broker Licensing Regulations, 2018.
Facts- A Show Cause Notice No. 68/2018 dated 22.05.2019 was served upon the appellant, customs broker, and some importers by DRI, DZU, Delhi, alleging under valuation of imported goods i.e. power tools of Dongcheng brand and other Chinese brand through various ports by certain importers controlled by Shri Yusuf Pardawala and Shri Sidharth Sharma. The appellant was alleged to have facilitated the import clearance work for those imported goods.
During search, electronic devices including three iphone 7, one Coolpad, two Seagate Internal Hard Drives and one Apple Mcbook were resumed from the premises of Shri Yusuf Pardawala which were got forensically examined. The documents recovered from the e-mail of Shri Yusuf Pardawala were found containing actual invoices/packing lists/sales appendix forms in relation to certain other companies i.e. M/s. Maggie Marketing Pvt. Ltd., M/s. Safeboat Technologies Pvt. Ltd. and M/s. Honeywell Tradelinks Pvt. Ltd.
Based on the entire investigation, a Show Cause Notice No. 13/2019 dated 22.05.2019 was issued by Commissioner of Customs (Airport & General), Delhi to be served upon the appellant, proposing the revocation of his CB license for the said violation. The said proposal has been confirmed vide Order-in-Original No. 111/2019 dated 13.11.2019. Vide the said order the appellant’s license has been revoked on the grounds of violation of Regulations 10(a), 10(d) and 10(n) of Customs Broker Licensing Regulations, 2018. Being aggrieved the impugned appeal has been filed to assail the said order.
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