Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH- COURT NO. 2 CUSTOMS Appeal No. 11282 of 2025-DB (Arising out of Order in Original No. 03-2025-26 dated 28/08/2025 passed by Commissioner of Customs-Kandla)

SAARTHEE SHIPPING CO …… Appellant Plot No. 211. Ward No. 12/8, Office No. 1 &Amp; 2, Second Floor, Shah Avenue-1, Gandhidham 449-370201 VERSUS COMMISSIONER OF CUSTOMS – KANDLA ……Respondent Office of the Commissioner of Customs, Near Balaji Temple Kandla Kachaa, Gujrat-370210 APPEARANCE:

Shri Hardik Modh with Ms. Shweta Garge, Advocates for the Appellant Shri Girish Nair, Assistant Commissioner (AR) for the Respondent CORAM:

HON'BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL) HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)

Final Order No. 10176/2026 DATE OF HEARING:12.11.2025 DATE OF DECISION: 12.03.2026 SATENDRA VIKRAM SINGH The present appeal bearing No. C/11282/2025 has been filed by M/s.

Saarthee Shipping Co. against the order No. 3/2025-26 dated 28.08.2025 passed by the Commissioner Customs, Kandla.

1.1 The matter pertains to illegal import of Heroin in the garb of semi processed Talc stone by M/s. Vyom Fashion Surat (IEC No. CXBPP7317K) vide bill of entry No. 3160695 dated 16.03.2021 filed at Mundra Customs. The appellant was Customs Broker in the matter who processed import documents including filing of bill of entry for the consignment.

1.2 Based on certain inputs with the Customs department, the said container was picked up for scanning by the container scanning Division at Mundra port, which after scanning, red flagged the consignment with remarks “container mismatch”. The said consignment was therefore marked for 100% examination and drawl of samples for testing. The examination report however mentioned- “opened and examined one package in the presence of CHA”. The case was taken over by National Investigation Agency for investigation which recorded statements of various concerned persons including Shri Amit Bhardwaj proprietor of the appellant firm. On receipt of report from the vigilance department, proceedings were initiated against the appellant for revocation of Custom Broker’s (CB) license under Customs Brokers Licensing Regulations (CBLR), 2018. Pending inquiry proceeding, the Commissioner of Customs, Kandla suspended the Broker’s license under Regulation 16(1) of CBLR, 2018 vide order dated No. 01/2025 dated

29.07.2025 against which appeal is filed before the Tribunal.

2. The appellant filed miscellaneous application for grant of early hearing which was allowed vide order dated 30.09.2025. During regular hearing, learned Advocate pleaded that the department is already conducting enquiry for revocation of CB license and therefore, suspension of the same at this stage is unwarranted. This action of the department has affected livelihood of many persons and therefore, suspension should be revoked and in support, he cites the following case laws:-

• Perfect Cargo & Logistics V 2022 Commissioner of Customs (382) ELT

126641 (T)

• Airmasters Freight Services v. CC, CESTAT Mumbai- 2024 (12) TMI 170-

CESTAT Mumbai • Μ.Κ. Saha & Company V Commissioner of Customs (Airport and Administration), Kolkata 2021 (376) E.L.T. 534 (Tri. - Kolkata)

• BN Thakkar and Co Versus C.C. Kandla - 2019 (8) TMI 276 - CESTAT Ahmedabad • Commissioner of Customs Versus National Shipping Agency (226) E.L.T.

46 (Bom.); 2008 • P Cawasji and Co. Versus Commissioner of Customs (Gen), Mumbai -

2018 (5) TMI 521 - CESTAT Mumbai • Ratnadip Shipping Pvt. Ltd. Vs. Commr. of Cus. (General), Mumbai 2019 (370) E.L.T. 1765 (Tri. Mumbai)

• Shakti Cargo Movers v. CC- 2023 (9) TMI 1389- CESTAT New Delhi • Thiru Rani Logistic Pvt. Ltd. Vs. Commr. of Cus., Chennai-VIII - 2019 (365) E.L.T. 856 (Mad.)

• Aradhya Export Import Consultants Pvt. Ltd. Versus Commissioner of Customs (Airport and General) 2024 (7) TMI 1174 - DELHI HIGH COURT

2.1 Relying on above decisions, he pleads that a sympathetic attitude needs to be taken again