GREEN VIEW LOGISTICS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appellant has filed the present appeal impugning an order dtd. 3/9/2021 (Final Order No. C/A/5179/2021-CU - hereafter 'the impugned order') passed by the Customs, Excise and Service Tax Appellate Tribunal (hereafter 'the Tribunal'). The impugned order was rendered in an appeal preferred by the appellant assailing an order dtd. 11/6/2021, passed by the Commissioner of Customs (Airport & General), New Delhi under Sec. 129A of the Customs Act, 1962 (hereafter 'the Customs Act'), whereby the Customs Broker License of the appellant was revoked and his security deposit was forfeited. Additionally, the appellant was mulcted with a penalty of ?50,000/-.

(2.) According to the respondent, the appellant is guilty of misconduct as he had permitted misdeclaration of goods by the exporter (M/s Balaji International) and attempted to facilitate export of goods otherwise restricted at the material time.

(3.) The appellant is a holder of CHA License No. AHPPJ4199PCH001 and had filed a Shipping Bill (being Shipping Bill no. 2867653 dtd. 28/5/2022) for export of consignment of 'Glucose Test Strips' classifying the same under CTH 90279090 of the Customs Tariff Act, 1975. According to the respondent, the said goods fell under classification of ITC HS code 38.22 and at the material time, the export of such goods was restricted by virtue of Notification No.59/2015-20 dtd. 4/4/2020.