IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Customs Appeal No.42090 of 2018 (Arising out of Order in Original No. 63765/2018 dated 6.6.2018 passed by the Commissioner of Customs, Chennai – VIII)

M/s. Raj Brothers Shipping Pvt. Ltd. Appellant

64/23, Jeeva Rathinam Salai Tondiarpet, Chennai – 600 081.

Vs.

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

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

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

FINAL ORDER NO. 40631/2025 Date of Hearing: 08.01.2025 Date of Decision: 20.06.2025 Per M. Ajit Kumar, Appeal No. C/42090/2018 is filed by the appellant, a Customs Broker (CB), against the Order in Original No. 63765/2018 dated 6.6.2018 passed by the Commissioner of Customs, Chennai – VIII imposing a penalty of Rs.50,000/- under Regulation 18 of CBLR, 2013. 2. Brief facts of the case are that the appellant Raj Brothers Shipping Pvt. Ltd. were the holders of a Customs Broker License issued by the Chennai Customs. S/Shri T. T. Manohar Boopathy, Hari Prabhu and T