PER : M.M. PARTHIBAN

Thise appeal has been filed by M/s Aggressive Shipping & Logistics Private Limited, Mumbai (herein after, referred to as ‘the appellants’ for short) assailing the Order-in-Original CAO No. 130/CAC/PCC(G)/SJ/CBS-Adj dated 27.01.2022 (referred to as ‘the impugned order’) passed by learned Principal Commissioner of Customs (General), New Custom House, Ballard Estate, Mumbai-I.

2.1. Briefly stated, the facts of the case are that the appellants herein is a Customs Broker (CB) holding a regular CB license No. 11/2159 issued by the Mumbai Customs under Regulation 7(1)/7(2) of Customs Brokers Licensing Regulations ( CBLR ), 2013/2018. An offence report was received consequent to receipt of intelligence by Directorate of Revenue Intelligence, Sub-Regional Unit, Vapi and resultant search operations conducted by them along with other field formations about mis-utilization of Advance Authorization Scheme by certain importers viz., M/s Ramniklal & Sons, Mumbai along with their supportive manufacturers, whose consignments were cleared by appellants CB by filing Bills of Entry (B/Es) No. 2589579 dated 25.07.2017; B/E Nos. 2664083 & 2664086 both dated 31.07.2017 and B/E No.280