P. CAWASJI AND CO. Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition is filed to challenge the order dated 10 December 2014 of the Commissioner of Customs (General), CBS Section, New Customs House, Ballard Estate, Mumbai.

(2.) That is passed in exercise of powers conferred by Customs Broker Licensing Regulation, 2013.

(3.) That order, copy of which at Annexure "A" of the Paper Book, is dated 10 December 2014. After setting out the background, facts and relevant Regulations, the Commissioner concludes that there is a prima facie evidence of the Petitioner failing to discharge the obligation as a Customs Broker. The alleged failures have led to perpetration of fraudulent clearance of the goods as the goods were not valid for duty free clearance. The Commissioner was also of the opinion that immediate action is required against the Customs Broker.