9911796707
TMI Blog2024 (9) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... atter pertains to the period 2018-19 to 2020-21, covering a large number of Shipping Bills as seen from the Annexure to the SCN dated 25/05/2022. It hence shows that there was a practice in the Custom House to classify safety matches under CTH 3605.0090. In such a situation it would have been highly unusual for a Customs Broker to seek to change a long-followed classification and advice the exporter to file a classification of the impugned goods under CTH 3605.0010. Secondly as pointed out by the Apex Court in NORTHERN PLASTIC LTD. VERSUS COLLECTOR OF CUSTOMS CENTRAL EXCISE [ 1998 (7) TMI 91 - SUPREME COURT] and also by a Co-ordinate Bench of this Tribunal in HIM LOGISTICS PVT. LTD. VERSUS CC, NEW DELHI [ 2016 (4) TMI 1153 - CESTAT, NEW DEL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Brokers Licensing Regulations, 2018 (CBLR, 2018) which regulates the working of Customs Brokers and contains provisions for action to be initiated against them for lapses on their part. There are no grounds for imposition of penalty has been made out and hence the impugned order is set aside - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel for the appellant submitted that the allegations made against the appellant are that they colluded with the exporter and filed the shipping bills with incorrect classification intentionally, thereby allowing the exporter to claim higher MEIS benefit and thereby appellant have made liable to penalty under Section 114 and Section 114AA of Customs Act, 1962. He stated that the Customs officers allowed classification of the impugned goods under CTH 36050090 and allowed MEIS benefit claimed in the shipping bill. No objection was raised since it was a long time assessment practice from 2017 in respect of various exporters and also by the Customs Department for the 'Safety Matches' exported through Tuticorin port. Similarly, DGFT auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not imposable on CHA . He hence prayed that the impugned order may be set aside. 3.2 The Ld. AR took us through the impugned order and reiterated the points given therein. 4. I have carefully gone through the appeals and have heard the rival parties. The charge against the appellant is that even though they knew the classification of the goods they did not advice the exporter to classify the goods correctly, facilitating the exporter to get undue higher MEIS benefits. Firstly, I find that the matter pertains to the period 2018-19 to 2020-21, covering a large number of Shipping Bills as seen from the Annexure to the SCN dated 25/05/2022. It hence shows that there was a practice in the Custom House to classify safety matches under CTH 3605 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty could have been imposed. Fourthly when action is proposed to be initiated against Custom Brokers for lapses on their part for their duties to be performed as a Customs Broker and not for any other blame worthy act under the Customs Act 1962, then the matter should be examined under the Customs Brokers Licensing Regulations, 2018 (CBLR, 2018) which regulates the working of Customs Brokers and contains provisions for action to be initiated against them for lapses on their part. 5. In the circumstances no grounds for imposition of penalty has been made out and hence the impugned order is set aside. The appellant is eligible for consequential relief, if any, as per law. The appeal is disposed of accordingly. ( Order pronounced in open cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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