Case Law Details
Richmark Shipping & Logistics Pvt Ltd Vs Commissioner of Customs (Andhra Pradesh High Court)
Andhra Pradesh High Court held that suspension of Customs Broker Licence is against the principles of natural justice as Managing Director being in the judicial custody couldn’t have any opportunity to submit his explanation.
Facts- Petitioner company is a Customs Broker, which assists importers in Customs clearance of imports and exports, engages in trading of various goods and, imports goods from other countries for sale in India. All activities of the Company are looked after by the Managing Director and no other Directors are conversant with its day-to-day affairs.
Petitioner company contacted NOOR AL SHAWAL GENERAL TRADING LLC, an exporter of dried dates, and on terms of the trade, commenced the process for import of 56,000 Kg. of dried dates by issuing a purchase order, vide Invoice No.RM-22-23-001, dated 02.01.2023. Next, the exporter issued a Commercial Invoice-cum-Packing List No.TD2301011, dated 23.01.2023. In complying with the statutory requirements, the exporter exported the goods on 05.02.2023 through Globe Opus Shipping Line UK Ltd.
However, on examination by the Customs, it was found that the cargo contained both Areca Nuts and Dried Dates. Believing that the petitioner mis-declared both the value and goods, the Customs Authorities, Visakhapatnam seized the goods.
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