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Customs Appeal No. 51791 of 2022 [DB] - Tribunal Decision
Tribunal Modifies Order in Customs Appeal Case
Tribunal Modifies Order in Customs Appeal Case
The Customs, Excise & Service Tax Appellate Tribunal, New Delhi, modified the order in Customs Appeal No. 51791 of 2022 [DB], filed by M/s. Durga Link Logistics (Pvt.) Ltd., challenging the revocation of their customs broker license, forfeiture of the security deposit, and imposition of a penalty of Rs.50,000. The tribunal found the appellant guilty of certain violations but not others, leading to a modification of the original order.
Case Name:
Customs Appeal No. 51791 of 2022 [DB] - M/s. Durga Link Logistics (Pvt.) Ltd. vs. Commissioner of Customs (Airport & General), New Delhi
Key Takeaways:
- The tribunal found the appellant guilty of violating Regulations 10(a), 10(b), and 10(e) of the Customs Brokers Licensing Regulations, 2018 (CBLR, 2018).
- However, the tribunal held that the violations were a consequence of negligence and not so grave as to justify the revocation of the customs license.
- As a result, the tribunal modified the order, upholding the forfeiture of the security deposit and the imposition of the penalty, but setting aside the revocation of the license.
Case Synopsis:
A legal document from the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, regarding Customs Appeal No. 51791 of 2022 [DB] between M/s. Durga Link Logistics (Pvt.) Ltd. (the Appellant) and the Commissioner of Customs (Airport & General), New Delhi (the Respondent). The appeal was filed to challenge the Order-in-Original No. 43/2022 dated 07.07.2022, which revoked the appellant’s customs broker license, forfeited the security deposit, and imposed a penalty of Rs.50,000.
The case revolves around the examination of goods covered by three shipping bills filed by M/s. Batra Enterprises, which were filed through M/s. Durga Link Logistics Pvt. Ltd. (the appellant). It was found that the weight and amount declared in the shipping bills were different from the actual weight and amount found during examination. This led to allegations of misdeclaration and an attempt to claim excess IGST refund.
The details the arguments presented by both the appellant and the department, as well as the observations and findings of the tribunal regarding the alleged violations of various regulations of the Customs Brokers Licensing Regulations, 2018 (CBLR, 2018).
The tribunal found the appellant guilty of violating Regulations 10(a), 10(b), and 10(e) of CBLR, 2018, but not guilty of violating Regulations 10(d), 10(j), 10(k), and 10(q). The tribunal held that while the violations were a consequence of negligence on the part of the appellant, they were not so grave as to justify the revocation of the customs license. As a result, the tribunal modified the order, upholding the forfeiture of the security deposit and the imposition of the penalty, but setting aside the revocation of the license.
The decision was pronounced in the open court on 07.11.2023 by HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL), and HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL).
FAQ:
Q1: What were the main allegations against the appellant?
A1: The main allegations against the appellant included misdeclaration of goods in shipping bills and an attempt to claim excess IGST refund.
Q2: What were the findings of the tribunal regarding the violations?
A2: The tribunal found the appellant guilty of certain violations of the Customs Brokers Licensing Regulations, 2018 (CBLR, 2018) but not guilty of others, leading to a modification of the original order.
Q3: What was the outcome of the tribunal’s decision?
A3: The tribunal modified the original order, upholding the forfeiture of the security deposit and the imposition of the penalty, but setting aside the revocation of the license.
