CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I Customs Appeal No. 87390 of 2024 [Arising out of Order-in-Original No. CAO No. 19/CAC/PCC(G)/SJ/Adj-CBS dated 25.06.2024 passed by Principal Commissioner of Customs (General), New Custom House, Mumbai.]

Fairdeal Shipping Agency Private Limited .… Appellant

708, Damji Shamji Business Galaria LBS Marg, Kanjurmarg (West)

Mumbai – 400 078.

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

APPEARANCE:

Shri Anil Balani, Advocate for the Appellant Shri Dinesh Nanal, 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/85317/2026 Date of Hearing: 01.12.2025 Date of Decision: 19.02.2026 Per: M.M. PARTHIBAN This appeal has been filed by M/s Fairdeal Shipping Agency Private Limited, Mumbai (herein after, referred together as ‘the appellant’, for short), holders of Customs Broker License No. 11/091, assailing the Order- in-Original CAO No. 19/CAC/PCC(G)/SJ/Adj-CBS dated 25.06.2024 (herein after, referred to as ‘the impugned order’), passed by the Principal Commissioner of Customs (General), New Custom House, Ballard Estate, Mumbai.

2.1. Briefly stated, the facts of the case are that the appellant herein is a Customs Broker (CB) holding a regular CB license issued by the Mumbai Customs under erstwhile Regulation 10 of Customs House Agents Licensing Regulations, 1984 (CHALR) and now Regulation 7(2) of Customs Brokers Licensing Regulations (CBLR), 2018.

2.2. An offence report in the form of Show Cause Notice (SCN) dated 28.02.2018 was received from Principal Commissioner of Customs (Preventive), R&I Division, Mumbai, alleging attempt to evade customs duty on import of ‘Titanium alloy’ (forged and machined) by an importer M/s Adler Mediequip Private Limited, A-1, MIDC, Sadavali, Ratnagiri by claiming ineligible exemption benefit vide Sl. No.260(i) of Notification No.50/2017- Customs dated 30.06.2017, in which the appellant CB have cleared such imported goods. On the above basis, the jurisdictional Principal Commissioner of Customs (General), NCH, Mumbai, Mumbai Zone-I had concluded that there is a prima facie case against the appellant for having contravened Regulations 11(d), 11(e) and 11(f) of CBLR, 2013/10(d), 10(e) and 10(f) of CBLR, 2018. Accordingly, he had immediately suspended the CB license of the appellant under Regulation 16(1) of ibid, vide Order No. 11/2018-19 dated 11.05.2018; and such suspension was continued vide Order No. 24/2018-19 dated 18.06.2018; further the department had issued Show Cause Notice No. 03/ 2018-19 dated 11.05.2018 for initiating inquiry proceedings under Regulation 14 ibid read with 17 and 18 ibid, against violations of CBLR as above.

2.3. During the pendency of the inquiry proceedings, the appellant had filed an appeal against the order dated 18.06.2018 directing continued suspension of the CB license, which was disposed of by the Tribunal by revoking such order of the suspension vide Final Order No. A/85474/2019 dated 14.02.2019 and gave liberty to the Principal Commissioner of Customs (General), to proceed with inquiry proceedings as per CBLR. Accordingly, the CB license of the appellant was restored vide Notice No.101/2019-20 dated 18.06.2019 and inquiry proceedings were continued. Further, appeal filed by the department against the order of the Tribunal dated 14.02.2019 before the Hon’ble High Court of Bombay in Customs Appeal No.14 of 2020, was also dismissed by the Hon’ble High Court in its judgement dated 22.06.2023. 2.4 As a part of inquiry proceedings, the Principal Commissioner of Customs (General), Mumbai-I, being the licensing authority, had appointed the Inquiry Officer (IO) vide letter dated 28.12.2021. In the meantime, the appeal filed by the appellant before the Hon’ble High Court of Bombay against such action vide WPL/29721/2023 was also go