IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Customs Appeal No.41612 of 2016 (Arising out of Order in Original No. 46748/2016 dated 27.4.2016 passed by the Commissioner of Customs, Chennai – VIII)

Commissioner of Customs (Import) Appellant Custom House, No. 60, Rajaji Salai Chennai – 600001.

Vs.

M/s. Raj Brothers Shipping Pvt. Ltd. Respondent No. 25, 1^st Floor, Krishnan Koil Street Chennai – 600 001.

And Customs Appeal No.41865 of 2018 (Arising out of Order in Original No. 57399/2017 dated 3.8.2017 passed by the Commissioner of Customs, Chennai – VIII)

M/s. Raj Brothers Shipping Pvt. Ltd. Appellant No. 25, 1^st Floor, Krishnan Koil Street Chennai – 600 001.

Vs.

Commissioner of Customs (Import) Respondent Custom House, No. 60, Rajaji Salai Chennai – 600001. APPEARANCE:

Shri N. Viswanathan, Advocate for the Appellant-CHA Shri Anoop Singh, Authorized Representative for the Respondent-department CORAM Hon’ble Shri P. Dinesha, Member (Judicial)

Hon’ble Shri M. Ajit Kumar, Member (Technical)

FINAL ORDER NOS.40627 & 40628/2025 Date of Hearing: 08.01.2025 Date of Decision: 19.06.2025 Per M. Ajit Kumar, Appeal No. C/41612/2016 is filed by the department against the Order in Original No. 46748/2016 dated 27.4.2016 passed by the Commissioner of Customs, Chennai – VIII for revocation of the suspension of Customs Broker license granted to M/s. Raj Brothers Shipping Pvt. Ltd. who are the holders of a Customs Broker License holder granted by the Chennai Customs. S/Shri T. T. Manohar Boopathy, Hari Prabhu and Shri Thirumalai Thyagarajan (Power of Attorney) are the Directors of the company.

1.1 Appeal No. C/41865/2018 is filed by M/s. Raj Brothers Shipping Pvt. Ltd, (Customs Broker) against a subsequent Order in Original No. 57399/2017 dated 3.8.2017 passed by the Commissioner of Customs, Chennai – VIII) by which the Customs Broker’s license has been revoked and for imposition of penalty of Rs.50,000/- on the Customs Broker under Regulation 18 of CBLR, 2013 and forfeiture of security deposit of Rs.5,00,000/- under Regulation 18 of CBLR, 2013.

2. Brief facts of the case are that Raj Brothers Shipping Pvt. Ltd. who is a Customs Broker License holder granted by the Chennai Customs allegedly mis-declared the goods imported by one M/s. Poonamani Industries, Hyderabad who had imported ‘Drawer Channel” from China with a gross weight declared as 9880 kg. The appellant filed Bill of Entry under RMS. On suspicion, SIIB took investigation and on first check, it was found that the goods weighed 28230 kilograms as against the declared quantity of 9880 kilograms by the importer and the value declared by the importer was redetermined. Accordingly, Show Cause Notice dated 13.11.2015 was issued to the importer as well as to the appellant for alleged contravention of the provisions of CBLR, 2013. After due process of law, the Ld. Adjudicating Authority revoked the suspension of the Customs Broker. Hence department has filed the Appeal No. C/41612/2016 against the revocation. Subsequent, to revocation of the suspension granted by the Commissioner of Customs, Chennai, another Show Cause Notice dated 4.5.2016 was issued to the Customs Broker under Regulation 20 of CBLR, 2013 and based on Inquiry Officer’s report dated 06.04.2017, the Ld. Commissioner of Customs revoked the Customs Broker’s license granted to the appellant and imposed a penalty of Rs.50,000/- on the Customs Broker under Regulation 18 of CBLR, 2013. He also forfeited the security deposit of Rs.5,00,000/- under Regulation 18 of CBLR, 2013. Against this order appellant-Customs Broker has filed Appeal No. C/41865/2018.

3. We have heard Shri N. Viswanathan, learned counsel for the appellant and Shri Anoop Singh, Ld. Authorized Representative for the respondent-department.

4. We find that Customs Appeal No.41612 of 2016 filed by revenue are on the following grounds;

i) Both the orders, viz., order of immediate suspension of the Customs Brokers Licence dated 28.03.2016 and the order of revocation of