CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I Customs Appeal No. 87890 of 2025 [Arising out of Order-in-Original No. 13/2025-26-CBS dated 12.11.2025 passed by Commissioner of Customs (General), New Custom House, Mumbai Customs Zone-I, Mumbai.]

Hirannya Shipping and Logistics Services .… Appellants (Customs Broker License Holder 11/2002)

18/4, Siddhivinayak Co-op Housing Society

3rd Road, Dominic Colony, Orlem Malad (West), Mumbai – 400 064.

Versus Commissioner of Customs (General) …. Respondent New Custom House (NCH), Ballard Estate Mumbai – 400 001.

APPEARANCE:

Shri Hans Raj Garg, Consultant for the Appellant Shri Deepak Sharma, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85400/2026 Date of Hearing: 02.02.2026 Date of Decision: 09.03.2026 Per: M.M. PARTHIBAN This appeal has been filed by M/s. Hirannya Shipping and Logistics Services, Mumbai (herein after, referred to as ‘the appellants’, for short) assailing the Order-in Original No. 13/2025-26-CBS dated 12.11.2025 (referred to as ‘the impugned order’) passed by Commissioner of Customs (General), New Custom House, Mumbai Customs Zone-I, Mumbai.

2.1 In the impugned order dated 12.11.2025, the learned Commissioner of Customs (General), Mumbai in exercise of powers conferred upon him under Regulation 16(2) of the Customs Brokers Licensing Regulations, 2018 (CBLR) had passed an order for continued suspension of the Customs Broker (CB) license issued to the appellants for acting as a Customs Broker under Regulation 7(1) ibid, until completion of pending inquiry proceedings under Regulation 17 ibid. This order is the result of action initiated by the learned Commissioner of Customs (General), Mumbai as a licensing authority under the CBLR, consequent to ‘offence report’ in letter F. No. DRI/ AZU/CI-1/ENQ- 62(INT-25)/2025 dated 04.07.2025 received from the Additional Director, Directorate of Revenue Intelligence, Ahmedabad Zonal Unit (DRI-AZU). In the said offence report it is stated that an importer M/s Shabir and Sons Eco Exim Private Limited, Vadodara had, vide Bill of Entry (B/E) Nos. 2383298 dated 30.05.2025 and 2402654 dated 31.05.2025 filed in JNCH, Nhava Sheva seaport and in earlier 11 past cases, imported “Used Tyre Scrap” which are restricted for import in terms of the Foreign Trade Policy ITC-HS, by misusing the license issued by the Directorate General of Foreign Trade (DGFT) for import of ’10-mesh rubber crumb/tyre scrap’. Further, it is reported that Special Import License (SIL) issued for a specified quantity and value mentioned therein, was debited for higher value/quantity, for which the importer is not entitled to. Since the appellants CB is one of the customs broker who had handled such imports, in terms of the voluntary statement given by one Shri Amrendra Kumar Amar, Proprietor of M/s Harsh Clearing & Forwarding in which he had stated that he used the CB license of the appellants in clearance of the aforesaid imported goods. Thus, pending finalization of investigation, the same was informed by DRI-AZU to the jurisdictional Commissioner, who had come to the conclusion that the appellants had played a role in the violations of over debiting of SIL license and aforesaid illegal importation.

2.2 Consequent to the above offence report, it was alleged that the appellants CB unlawfully rented out their CB license, did not meet the importer nor obtained the requisite authorization; allowed customs clearance work to be handled by person, other than their employee; did not advise their client; and did not exercise due diligence in discharging their obligations as required under sub-regulations 1( ), 10(a), 10(b), 10(d) and 10(e) of CBLR, 2018. On such basis, the learned Commissioner had come to the conclusion that the appellants CB had prima facie failed to fulfill their responsibility as per provisions of CBLR, 2018 for orderin