RAJEEV KHATRI Vs. COMMISSIONER OF CUSTOMS (EXPORT)

JUDGEMENT

(1.) The appellant has filed the present appeal under Sec. 130 of the Customs Act, 1962 (hereafter 'the Customs Act'), impugning an order dtd. 4/6/2020 (hereafter 'impugned order') passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereafter 'the Tribunal') in appeal no. C/51543/2018- CU(DB).

(2.) The appellant had preferred the said appeal against an order dtd. 2/1/2018 (hereafter 'the order-in-original') passed by the Adjudicating Authority, imposing a penalty of Rs.34,14,020.00 on the appellant under Sec. 112(a) of the Customs Act.

(3.) The appellant is a G-Card holder of M/s GND Cargo Movers, a person licenced to as a Customs Broker within the meaning of Regulation 2(d) of the Customs Broker Licensing Regulations, 2018 (hereafter 'CBLR'). The appellant had filed the Bill of Entry for import of certain goods that were found to be liable for confiscation. The Adjudicating Authority had found that the goods imported were prohibited goods and were illegally imported. The Adjudicating Authority also found that the appellant was 'aware of the things which led to irregular filing of the Bill of Entry for the illegal imports made' and by the order-in-original imposed a penalty equivalent to 25% of the maximum penalty leviable under Sec. 112 of the Customs Act.