Back
VIBHU BAKHRU, AMIT MAHAJAN
Sun Aviation Pvt. Ltd. – Appellant
Versus
Commissioner of Customs (Export) – Respondent
JUDGMENT
Vibhu Bakhru, J. The petitioner has filed the present petition impugning an order dated 31.08.2022 (Order-in-Original No.22/JA/JC/ACE/2022 - hereafter `the impugned order') passed by the Joint Commissioner of Customs imposing a penalty of Rs.2,70,00,000/- (Rupees two crore seventy lacs) on the petitioner under Section 114AA of the Customs Act, 1962 (hereafter `the Customs Act').
2. The petitioner is an International Air Transport Association (IATA) Agent and is engaged in booking air freight for exporters and sub-agents through various airlines. The petitioner claims that in the normal course of its business, it receives bookings for air freight from clearing agents (CHAs), sub-agents, importers/exporters and brokers.
3. The petitioner has been penalized in respect of consignments exported by M/s Manisha Enterprises (proprietorship concern of Smt. Manish Garg) under five shipping bills (Shipping Bill Nos. 1128723, 1128800, 1128824, 1128828 and 1128884, all dated 15.04.2021). It is alleged that on an examination, it was found that the exporter was non-existent and the exports under the said Shipping Bills, were to fraudulently avail export benefits.
4. The petitioner clai
Violation of principles of natural justice and the mode of service of notices under Section 153 of the Customs Act.
Ex-parte order set aside for lack of proof of show cause notice service under Customs Act.
Failure to respect the statutory period for reply before scheduling a personal hearing renders the communication contrary to CBLR 2018.
The date of despatch of notices alone will be taken into account for limitation, and the doctrine of substantial compliance was applied to the facts and circumstances of the case.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
