JUDGMENT

R.SURESH KUMAR, J This Appeal has been filed under Section 130 of the Customs Act, 1962 against the Final Order No.41695/2018, dated 31.05.2018 made in Appeal No.C/194/2012-DB by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai (in short "CESTAT")

2. The brief facts which are required to be noticed for disposal of this Appeal are as follows :

(i) That the respondent was a licensee under Customs House Agents Licensing Regulations, 2004 (in short "CHALR, 2004"). Under the licence, the respondent/licensee can handle clearing and forwarding activities.

(ii) While so, on specific intelligence information, the Directorate of Revenue Intelligence Officials (DRI) inspected the Shipping Bill No.3245398, dated 26.08.2006 at the Chennai Air Cargo complex filed by the respondent/licensee on behalf of the Exporter M/s. India Lanka General Impex, Chennai and the consignee M/s. Quick Cargo (HK) Ltd., (iii) On such inspection, the Revenue found that, though the goods declared under the Shipping Bill was 22 sets of grinding stones and milling stones together with rods contained in 24 stainless steel cylinders of the grinder, on the detailed examination of th