CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Customs Appeal No. 20092 of 2021 (Arising out of Order-in-Original No. MLR-CUSTM-000-COM-05-

2020-21 dated 27.11.2020 passed by the Commissioner of Customs, Mangaluru.)

M/s. Cargo links Customs Broker, 1^st Floor, ABCO Trade Centre, Kottara Chowki, Mangalore – 575 006. ............Appellant(s)

VERSUS Commissioner of Customs, New Customs House, Panambur, Mangaluru – 575 010. ...........Respondent(s)

APPEARANCE:

Mr. B. Venugopal, Advocate for the Appellant Mr. Maneesh Akhoury, Assistant Commissioner (AR) for the Respondent CORAM:

Hon'ble Dr. D.M. Misra, Member (Judicial)

Hon'ble Mr Pullela Nageswara Rao, Member (Technical)

Final Order No. 20312 /2026 Date of Hearing:14.11.2025 Date of Decision: 16.03.2026 Per: Pullela Nageswara Rao This appeal is filed against the Order-in-Original No. MLR-

CUSTM-000-COM-05-2020-21 dated 27.11.2020 passed by the Commissioner of Customs, Mangaluru.

2. The brief facts are the appellant M/s. Cargo Links is a custom broker issued with a Custom Broker License under CBLR, 2018 by Mangalore Customs. The appellant was the Custom Broker for M/s. Reliable Cashew Company Pvt., Ltd., (RCCPL) who have imported 27.670 MT of Cashew Kernels packed in 1220 cartons from Alahan, through New Mangalore Port vide Bill of Lading [B/L] No. SAFM711862923 dated 22.05.2019 covered under IGM No.7728081 dated 26.06.2019 filed in ICES. As per the B/L, the goods were shipped by the M/s. DINCOMCI 01 BP E41, Abidjan in a 40 feet container TCKU6591010. The appellant was issued with a showcase notice dated 25.06.2020 under Regulation 17 of Custom Broker Licensing Regulations, 2018 alleging that the appellant had failed to fulfill their obligation and comply with the provisions of CBLR, 2018 and committed misconduct in the transaction of business for the purpose of Customs Act, 1962 in terms of Regulation 10(d), 10(e), 10(i), 10(m). 10(q) and 13(2) of CBLR, 2018. These allegations were made with regard to claim of No Objection Certificate (NOC) made by the importer for return of imported goods based on the reason of delay in shipment was not bona fide and true to the facts and the custom brokers M/s. Cargo Links were in possession of copy of the original sale contract dated 01.05.2019, which they failed to bring to the notice of the Department and therefore the provisions of Regulations of CBLR, 2018 have been violated. In this regard the Inquiry Report dated 23.09.2020 submitted by the inquiry officer in terms of Regulation 17(5) based on the above show cause notice dated 25.06.2020 had implicated the appellant for non-compliance of provisions of Regulation 10(d), 10(e), 10(i), 10(m), 10(q) and 13(2) CBLR, 2018, based on the inquiry report the Commissioner of Customs, Bangalore passed Order-in-Original dated 27.11.2020 wherein the violations under Regulation 10(d), 10(e), 10(i), 10(q) and 13(2) CBLR, 2018, were dropped and a penalty of Rs. 10,000/- was imposed on the appellant under Regulation 18 of CBLR, 2018 for non-fulfillment of obligation cast under Regulation 10 (m) of CBLR, 2018. Aggrieved, with the impugned dated 27.11.2020 the appellant filed this appeal before this Tribunal.

3. The learned counsel for the appellant during the hearing submits that; the findings of respondent Commissioner are contrary to law and facts of the case and also ignoring the binding precedents of the Hon'ble Courts and the Tribunal; the inquiry officer failed to apprise /appreciate the e-mail communication between the appellant and the importer in its perspective and had entertained an erroneous opinion /conclusion/ and the respondent Commissioner adopted with no proper findings reasons to invoke Regulation 10(m) of CBLR, 2018 to impose penalty which is untenable;

4. The learned counsel submits the sequence of events and correspondence exchanged by emails chronologically; on 14.06.2019: Importer enclosed Sale Contract No. DIN/Rel 004 dated 01.05.2019, amongst other impo