Order date – 22 December 2022

Facts –

• The Appellant, M/s Sonak Shipping Services, had cleared goods imported by their clients, M/s Pratibha Traders, said to be ‘needles’ as per bill of entry.
• It was alleged that goods are subject to ‘anti-dumping duty’ leviable under Customs Tariff Act, 1975 and which amounts to breach of regulation 10(a), 10(b), 10(d), 10(e), 10(m) and 10(n) of Customs Broker Licensing Regulation, 2018

Issue –

• Whether the appellant violated regulation 10(a), 10(b), 10(d), 10(e), 10(m) and 10(n) of Customs Broker Licensing Regulation, 2018 or not?

Order –

• The Tribunal held that the enquiry proceedings restricted itself to the technical aspect of the allegation without endeavouring to ascertain if acts of omission or commission as ‘custom broker’ had, in fact, contributed to the act of smuggling. The appellant has, at the same time, been unable to evince due to discharge of obligation.
• The licensing authority has revoked the licence of the appellant herein besides forfeiting the security deposit and imposing further penalty. Considering the nature of lapse on the part of the ‘customs broker’, the ends of justice would be met by setting aside the revocation while allowing the forfeiture of security deposit and imposition of penalty to sustain.