CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Customs Appeal No. 20005 of 2025 (Arising out of Order-in-Original No. COC-CUSTOMS-000-COM-08/2024-25 dated

02.12.2024 passed by the Commissioner of Customs, Cochin.)

M/s. P T Varghese & Company Ground Floor, Unity Centre Railway, Goods Shed Road, Willingdon Island, Cochin, Kerala. ……….Appellant(s)

VERSUS Commissioner of Customs Customs House, Willingdon Island, Ernakulam, Kerala – 682 009. ……..Respondent(s)

APPEARANCE:

Mr. Baby. M.A, Advocate for the Appellant.

Mr. M. Sreekanth, Asst. Commr. (AR) for the Respondent.

CORAM:

HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

HON'BLE MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL)

Final Order No. 20171 /2025 Date of Hearing: 17.12.2025 Date of Decision: 25.02.2026 PER: P.A. AUGUSTIAN The issue in the present appeal is regarding Revocation of Customs Broker License, forfeiture of Security Deposit and penalty imposed under the Customs Brokers Licensing Regulation (CBLR), 2018. 2. The brief facts are alleging that the appellant had assisted some of the cargo companies abroad for mis-using the provisions of Baggage Rules, 2016, proceedings were initiated and one of the baggage consignments filed by the appellant was identified. As per the declaration, the baggage contained 45 packages of “Personal Effects and Household Goods” which included items such as used kitchen items, used stove, used weighing scale, used tools, used wire roll, crockery, used other household items, stationary, toiletry etc. Most of the items were declared and assessed free of duty under Rule 6 of the Baggage Rules and Rs.1,925/- was collected as customs duty on miscellaneous items such as toiletries, cosmetics, etc. The SIIB re-examined the packages and on re-examination, inventory of goods were prepared and based on the revised inventory list, the total value of the subject consignment worked out to Rs.1,14,520/- as against the declared value of Rs. 27,000/-. Based on the above-mentioned mis-declaration goods were seized and statement of the appellant and the passenger were recorded. On conclusion of the investigation, show cause notice was issued alleging that the appellant had colluded with the overseas customer, M/s. Good Care Cargo Services to clear the consolidated cargo of different persons using the passport of Mr. Yoonus Kallivalappil and caused revenue loss. Similarly proceeding under CBLR,2018 was also initiated and as per the impugned order, Adjudication Authority revoked the license, forfeitured security deposit and also imposed penalty. Aggrieved by said order, present appeal is filed.

3. When the appeal came up for hearing, Learned Counsel for the appellant submits that Shri. Yoonus Kallivalappil was working in a supermarket at Jeddah, Saudi Arabia for last 4 years. Due to closure of the supermarket, he came back to India in December 2023. Before leaving Saudi Arabia, he entrusted his used personal effects and household items such as used kitchen and household items, used cloths, stationary, toiletry, etc., to M/s Good Care Cargo Services, Saudi Arabia to deliver the same to his home address under Transfer of Residence, Rules. When the baggage reached Cochin port, the passenger called Shri. C G Prathapan and entrusted the clearance of his unaccompanied baggage to him for filing Baggage Declaration. The passenger handed over authorization letter authorizing Appellant to clear the goods and also handed over the list of items to 'G' Card holder. As per the list of items given by the passenger, 'G' Card holder had filed Baggage Declaration No. 397602 on 03.04.2024. Thereafter proper officer inspected the baggage and assessed value of the goods as Rs.27,000/- and assessed a duty of Rs.1,925/-. The passenger paid the said duty through E-payment vide Challan No.10203790 dated 05.04.2024 and concerned Asst. Commissioner of Customs who is in- charge of Baggage clearance cleared the baggage. Learned Counsel also drew our attention to