M/S CAPPITHAN AGENCIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This Customs Appeal impugns the final order dtd. 22/5/2024 of the Customs, Excise and Service Tax Appellate Tribunal [CESTAT], Bangalore in Customs Appeal No.20049/2023.

(2.) The brief facts necessary for disposal of this Customs Appeal are as follows:

(3.) In relation to an import of a consignment that was declared as Diplomatic Cargo, an inspection was conducted by the Officers of the Preventive Department of the Cochin Commissionerate on 5/7/2021, and a quantity of 30.245 kgs. of gold was seized from the consignment declared as Diplomatic Cargo, and in respect of which, Bill of Entry No.8045238 dtd. 1/7/2020 had been filed by the appellant. Immediately thereafter, an offence report dtd. 8/10/2021 was filed with the Commissionerate, placing reliance on which, a show cause notice No.21 of 2011 dtd. 28/12/2021 was served on the appellant under Regulation 17(1) of the CBLR, 2018. By the show cause notice, the appellant was directed to show cause as to why its customs broker license should not be revoked under Rule 14 of the CBLR, 2018 on account of violation under Regulation 10(a), (d), (e), (m) and (n) respectively and penalty should not be imposed on the appellant under Regulation 18 of the CBLR, 2018. Although the appellant furnished a preliminary reply to the show cause notice, the Commissioner appointed an Enquiry Officer to conduct an enquiry in the matter and furnish a report before him.