CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH – COURT NO. – IV

Customs Appeal No. 52789 of 2019 [DB]

[Arising out of Order-in-Original No.111/MK/POLICY/2019 dated13.11.2019

passed by the Commissioner of Customs (Airport & General), New Delhi)

M/s. ICS Cargo

…Appellant

GH-9/129, Paschim Vihar,

New Delhi-110087

VERSUS

Commissioner of Customs

(General), New Delhi

…Respondent

New Custom House,

Near IGI Airport,

New Delhi-110037

APPEARANCE:

Mr. Prabhat Kumar and Mr. Karan Kanwal, Advocates for the Appellant

Mr. Rakesh Kumar, Authorised Representative for the Respondent

CORAM: HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 14.10.2022

DATE OF DECISION: 06.01.2023

FINAL ORDER No. 50016/2023

DR. RACHNA GUPTA

Present is an appeal by a Customs House Agent (hereinafter

referred as CHA) against the order of revocation of his customs

broker license and an order of forfeiture of the whole amount of

security deposit and imposition of penalty. The facts in brief for the

present adjudication are as follows:

1.1

That the appellant was issued a Customs Broker License No.

R-37/97 being valid up to 28.11.2026 by Commissioner of Customs,

New Custom House, New Delhi. The appellant was also registered

in Mumbai Customs, Ludhiana/Amritsar Customs, Visakhapatnam

Customs, Noida Customs and Kandla Customs. A Show Cause

Customs Appeal No. 52789 of 2019 [DB]

2

Notice No. 68/2018 dated 22.05.2019 was served upon the

appellant and some importers by DRI, DZU, Delhi, alleging under

valuation of imported goods i.e. power tools of Dongcheng brand

and other Chinese brand through various ports by certain importers

controlled by Shri Yusuf Pardawala and Shri Sidharth Sharma. The

appellant was alleged to have facilitated the import clearance work

for those imported goods. The said show cause notice was served

pursuant to the search operation dated 12.04.2017 at the premises

(residential/official/godowns) of certain Mumbai and Hyderabad

based importers including importers like M/s. Yuri Impex Pvt. Ltd.,

M/s. Yuri International and M/s. Ray Exim India Pvt. Ltd. Those all

were found to be operated by one Shri Yusuf Pardawala s/o

Mohammad Hussain Pardawala. During search, electronic devices

including threeiphone 7, one Coolpad, two Seagate Internal Hard

Drives and one Apple Mcbook were resumed from the premises of

Shri Yusuf Pardawala which were got forensically examined. The

documents recovered from the e-mail of Shri Yusuf Pardawala were

found containing actual invoices/packing lists/sales appendix forms

in relation to certain other companies i.e. M/s. Maggie Marketing

Pvt. Ltd., M/s. Safeboat Technologies Pvt. Ltd. and M/s. Honeywell

Tradelinks Pvt. Ltd.

1.2

Pursuant to those investigations that alerts were issued upon

said companies through Risk Management Division, Mumbai. It was

found

that

five

containers

containing

Power

tools/Grinding

Wheels/Cutting Wheels have been imported vide four Bills of

EntryNo. 9423486 dated 24.04.2017, 9706617 dated 16.05.2017,

9709877 dated 16.05.2017 and 9709844 dated 16.05.2017, in the

Customs Appeal No. 52789 of 2019 [DB]

3

company namely M/s. Maggie Marketing Pvt. Ltd., were pending

clearance at Customs Port Nhava Sheva; and one consignment of

Power Tools imported vide Bill of Entry No. 9851096 dated

26.05.2017 in name of M/s. Impex Steel & Bearing Co. was pending

clearance at Sea Port, Kolkata. These 5 consignments were placed

on hold as per alert from the DRI and were seized vide seizure

memo dated 22.06.2017. Investigation could not complete within

the stipulated time hence Show Cause Notice for time extension

dated 06.10.2017 was issued under Section 110(2) of the Customs

Act, 1962. The time for investigation was extended vide Order-in-

Original dated 11.10.2017.

1.3

Sta