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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
S.K. Mohanty, Judicial Member, M.M. Parthiban, Technical Member
Bablani Clearing Forwarding & Logistics Co. Pvt. Ltd. – Appellant
Versus
Principal Commissioner of Customs (General) – Respondent
| Table of Content |
|---|
| 1. parties' contentions on cblr violations and defenses. (Para 4) |
| 2. obligations of customs brokers under regulation 10 cblr. (Para 5) |
| 3. no violation of regulation 10(a); documents via intermediary permissible. (Para 7) |
| 4. no violation of regulation 10(d); cb not liable for undetected fakes. (Para 9) |
| 5. impugned order set aside; appeal allowed. (Para 11 , 12) |
PER : M.M. PARTHIBAN
This appeal has been filed by M/s Bablani Clearing Forwarding & Logistics Company Private Limited, Andheri (East), Mumbai (herein after, referred to as ‘the appellants’), holders of Customs Broker License No. 11/238 assailing Order-in-Original CAO No. 81/CAC/PCC(G)/SJ/CBS-Adj dated 08.03.2024 (herein after, referred to as ‘the impugned order’) passed by the 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 issued by the Mumbai Customs under Regulation 7(2) of Customs Brokers Licensing Regulations (CBLR), 2018. An offence report in the form of Investigation Report F. No. SG/Misc-101/2016-17 CIU/JNCH dated 15.12.2022 received
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