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TMI Blog2021 (3) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the above goods. The goods were stuffed into the container in the presence of customs officers and was sealed. The same was transported to Chennai Harbour in trailer. Based on intelligence, the officers entered the godown where the container was kept and on search found to be stuffed with red sanders while replacing the declared quantity of the goods. After completion of investigation, the DRI issued Show Cause Notice dated 27.2.2019 under section 124 of Customs Act to various persons including the appellant calling upon the appellant to show cause why the license issued to them should not be revoked and the security deposited should not be forfeited and penalty should not be imposed. After due process of law, the original authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.3.2019 was also relied by the appellant. 3. On merits, she submitted that the allegation against the appellant is that they did not verify the antecedents and the KYC details of the exporter M/s. A.K. Exports. In fact, the appellant had obtained authorization from M/s. A.K. Exports through one Shri Mahesh who introduced himself as authorized signatory of the IEC holder. The appellant had obtained the KYC, authorization, IEC, Aadhar, electrical consumption card, GST registration, PAN card and other documents from the exporter. Further, it had also the purchase invoice for the goods under export. Thus, the appellant had taken all precautions and had done what ordinarily be done by any prudent person in handling export of a client. They had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e licensee M/s. Seasky Exim P. Ltd. (License No. CHN/R-353/2015/CBS (PAN No. AANCS3764P) under Regulation 14 of CBLR, 2018. iii. I warn the Customs Broker firm M/s. Seasky Exim (P) Ltd. (Licence No. CHN/R-353/2015/CBS (PAN No. AANCS3764P) to be more careful in future and strictly follow the managerial supervision and adhere to the regulation, provision of the Customs Act, 1962 so as to prevent recurrence of any illegal activities in their business transaction before the Customs Department. 7. In para 14.1, the adjudicating authority has held that they have violated Regulation 10(a) of CBLR, 2018 for which the penalty as well as forfeiture of security deposit has been done. In para 14.4, the adjudicating authority has noted that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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