PER : M.M. PARTHIBAN

These appeals have been filed by M/s Horizon Cleford Private Limited, Mumbai (herein after, referred to as ‘the appellants’ for short) assailing the Order-in-Original CAO No.26/CAC/PCC(G)/SJ/CBS-Adj. dated 19.07.2024 (referred together as ‘the impugned orders’) passed by the Principal Commissioner of Customs, New Custom House, Mumbai.

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 Order-in-Original CAO No. ADC/MKS/104/2023-24 Adj.(X) ACC dated 23.12.2023 received in Customs Brokers (CB) Section, New Custom House (NCH), reporting violation of CBLR, 2018. Preliminary investigation revealed that three Shipping Bills (S/Bs) No. 8986426, 8986316 and 8986318, all dated 19.11.2018, was filed by an exporter M/s Jamilar International Private Limited, New Delhi, a merchant exporter with higher/inflated prices of export goods viz. ‘USB cables’ with an intention of availing ineligible IGST refunds/benefits. These shipping bills were filed through the appellan