Per Mr. VASA SESHAGIRI RAO

The present appeal has been filed by M/s. Shalom Forwarders (hereinafter referred to as “the appellant”), a licensed Customs Broker holding Customs Broker Licence No. TTN/16/2010 issued by the Commissioner of Customs, Tuticorin and valid up to 01.06.2030, assailing Order-in-Original No. 09/2025 dated 13.05.2025 (hereinafter referred to as “the impugned order”) passed under Regulation 17(7) of the Customs Brokers Licensing Regulations, 2018 (hereinafter referred to as “CBLR, 2018”), whereby the licence of the appellant was revoked, security deposit forfeited and penalty imposed for alleged contravention of Regulations 10(n) and 10(j) of the CBLR, 2018. The proceedings arise out of Bill of Entry No.7045785 dated 25.07.2023 filed by the appellant on behalf of M/s. Reloyn Tradex Trading Private Limited for clearance of goods declared as “Slaked Lime” under CTH 25222000. The department alleged that the importer was non-existent/fictitious and that the appellant failed to verify the antecedents and functioning of the importer at the declared address and failed to properly supervise its employees. Following investigation by SIIB officers at JNCH, Mumbai, suspens