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M/s Milliard Logistics Pvt Ltd Versus Commissioner of Customs (General) , Mumbai

Seizure of goods - NOCs produced were forged or bogus - Provisional release of goods on production of bank guarantee - Held that:- there is no serious charges against the appellant, nor there is any alleged loss of the revenue and nor any reasons have been stated in the impugned order requiring prohibition of the appellant-Customs Broker for carrying on his business in the Mumbai Customs Commissionerate and accordingly, we set aside the impugned order. The appellant-Customs Broker shall be entit .....

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mitted to work at Mumbai Customs Commissionerate. 2. The appellant filed Bill of Entry No. 3609751 dated 22.10.2013 on behalf of the importer M/s R.N. Trading for clearance of assorted soft drinks, chocolates, baked beans, vinegar, etc. The Bill of Entry was registered on 8.11.2013 and was presented for examination on 11.11.2013 by the employee of the appellant along with No Objection Certificate (NOC) from 'Food Safety & Standard Authority of India' (FSSAI in short). The Customs aut .....

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fresh NOC issued by the FSSAI dated 03.02.2014. 2.1 In the course of investigation, Mr. Hemant Kumar Pol, an employee of the appellant firm in the statement recorded on 18.12.2013 submitted that he had handed over all the relevant documents to one Shri Prakash Phapale on 6.11.2013 to take an appointment with FSSAI. The said Prakash Phapale had introduced one Shri Nadin Khanda, an importer. That at the office of FSSAI, he met one Shri Sachin, who undertakes to do the job (getting certification) o .....

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e statement, Shri Prakash Phapale also submitted that he was a transport agent and was not aware with the FSSAI formalities and/or procedure and accordingly was dependent on the said Sachin. It was also submitted that the importer was not aware of the dealing with said Sachin. There is no active omission and/or commission or contumacious conduct on their part. 2.3 Subsequently, after about one year, the appellant CHA has been prohibited for the alleged occurrence vide order dated 26.12.2014 unde .....

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ich occurred with respect to submission of bogus NOC for clearance of the aforementioned Bill of Entry and accordingly, the learned Commissioner found that the appellant Customs Broker is prima facie responsible for the vicarious liability for the act of omission of its employee. Further, the learned Commissioner observed that the order of prohibition cannot continue in perpetuity and the ends of justice would be defeated. It is further observed that the matter has been referred to the Kanpur Co .....

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e management of the CHA firm in the whole episode of submission of improper NOC. The only finding is that the staff of the appellant Mr. H.K. Pol, due to lack of knowledge of FSSAI procedure, has been taken for a ride by the said Sachin. It is further urged that the said event is not of such a magnitude and or leading to loss of revenue and/or customs duty and as such, the impugned order is bad and fit to be set aside. 3.1 It is further urged that there is no such emergent reason arising out of .....

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