ORDER NO 17/2021-22 DATED 27-08-2021 OF M/S AKBARALI MOHAMMEDALI MUKADAM'S

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WU SIT SY CHH HATA (TATA) OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (GENERAL) PRAMOCWTUN, TAMeHUaT, eeasegeee, Aas1 CUSTOMS BROKER SECTION, NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI - I. F.8/8-05/2021-22-CBSNo. = ~~~*Date: 27.08.2021 DIN: 202168770000 0000ED28

ORDER NO. /7-/2021-22

M/s Akbarali Mohemedali Mukadam’s. CB License No. 11/112, 30-34 sutar chawl, Ist floor, fazal Manzil, R.no.2, Mumbai-400-002 {hereinafter referred to as the Customs Broker/CB], bearing PAN based Registration No. (PAN No. ABPPMS077PCHO01), holding of a regular Custom Broker License No 11/320 issued by Commissioner of Customs, Mumbai and such they arc bound by the regulation and condition stipulated therein. 2. On the basis of intelligence, the Container no. CLHU8380450 lying in the Seabird CFS was put up on hold by NSPU/R&I on 10.02.2021. The consignment was imported by the importer M/s. Empara Multiventures Private Limited (IEC Number-AAECES721B) vide Bill of Entry (B/E) no. 2640242 dated 05.02.2021 and the B/E was filed by CB Firm M/s. Akbarali Mohemedali Mukadam (CB No. ABPPMS077PCHO01). The goods were declared in the Bill of Entry no. 2640242 dated 05.02.2021 as 232500 pcs of Back Cover (Mobile Accessories). The Value of the goods declared in the B/E was Rs. 6,00,548/- and on assessment the Value was re-determined at Rs. 8,23,608/-. The applicable duty on the said consignment was Rs. 3,08,606/.

3. During the course of examination, the said consignment which was put in the Container No. CLHU8380450 were examined by the team of officers from NSPU, R&I on 12.02.2021 under panchnama and on examination of the said consignment, the goods were found grossly (100%) mis-declared. The goods found in the said consignment are 2,80,000 pcs of “Tempered Glass Screen Protector” of Adsun India make. 4. During the course of investigation, the search was conducted by the team of the officers on the premises of Importer’s address i.e. A-164-4 /5, Floor Ground, Subhash Nagar, Sant Kakkayya Marg, Dhorwada, Dharavi, Mumbai, Maharashtra- 400017 on 13.02.2021. It was informed by Sh. Anil Narayan Narayankar (resident of the said premises and one of the Director of the firm M/s. Empara Multiventures Private Limited) that he was not aware that his PAN and address were used for obtaining the IEC. He denied any knowledge of registration of any firm in his name and at his address and also denied having any connection to the import in the name of M/s. Empara Multiventures Private Limited. 5. Subsequently, the search was conducted by the team of the officers on the premises of Customs Broker M/s. Akbarali Mohemedali Mukadam’s address i.e. 30-34, 1st Floor, Room no. 2, Fazal Manjil, Sutar Chawl, Mumbai- 400002 on

2 | " , |13.02.2021.During the search operation, Shri Feroz: Akbhrali Mukadam @ proprietor of the CB Firm M/s. Akbarali Mohemedali Mukadam informed that he lhad allowed to use his CB license to one Sh. Ibrahim Bhai Hirani having office address at G-53, Fantasia Business Park, Near tnortit Mall, Vashi, Navi Mumbai- 400073 on commission basis. P.t theBasedofficeon addressthe statementof Sh. Ibrahimof Sh. FirozBhai AkbaraliHirani atMukadam, G-53, FahtasiaSearchBusiness was plannedPark, pear Inorbit Mall, Vashi, Navi Mumbai- 400073. However, the premises were ound closed and it was confirmed in vicinity that said premises does not belong °ho Sh.wasIbrahimthere Bhaibefore Hirani.JAN, The2021 actualand ownerit was hadnot providedrelated totheSh. detailsIbrahim of tenantBhai Hirani. 7. During the course of investigation, statement of ‘Shri Anil Narayan Narayanter, one of the Directors of Firm M/s. Empara Multiventures Private imited, (IEC Number-AAECE5721B) recorded on 16.02.2021 under Section 108 rf the Customs Act, 1962 wherein he inter alia stated that he is not aware about ny firm M/s. Empara Multiventures Private Limited (IEC Number{Bcps72 1B) registered in his address or his name; that nearly two years ago, one agent came to him for opening of bank accounts at branches situated at the areas of Ghatkopar, Sewri, Kurla etc.; that he had got Rs. 3000/- for opening of each bank account; that he signed or presented himself in the various banks as a Guarantor for monetary benefit; that he could not recall details of that person; that he had given the said person the copies of PAN Card, Adhaar Card and rhectreity Bill(issued in his father’s Name) for opening Bank Account; that he had lost his purse along with original PAN Card, original [Adhaar Card in the month of Mar, 2020; that he had not lodged police Complaint for that incident; that he had no knowledge about any goods being imported by M/s Empara Multiventures Private Limited (IEC Number-AAECES721B); that he had not met or know anyone from Customs Broker M/s Akbarali Mohentedali Mukadam (CB Nb. ABPPM5077PCHOO1) or Importer M/s Empara Multiventures Private Limited, (IEC Number-AAECES721B). al During the course of investigation, statement of Shri Feroz Akbarali Mukadam, F-card holder and proprietor of Customs Broker Firm M/s. Akbarali Mohemedali Mukadam (CB No.ABPPMS077PCHOO1 & 11/112) recorded on 16.02.2021 and 31.03.2021 under Section 108 of the Customs Act, 1962 wherein he inter alia stated that there were three other custpms card holders in his CB Firm; that the other card holders of the CB Firm were his son Shri Abdul Keir Feroz Mukadam holding G-card (Kardex No.- Mjim one:Shri Rahul R. Singh, holding ‘G’ card (Card No.-169/2021) and one Shri Mustafa K. Mandsur hdlding ‘H’ card; that presently his son Shri Abdul Kadir Feroz Mukadam thoufg having G-card (Kardex No.- M/2158) was not doing the Customs Broker : bsiness that his friend Shri Ibrahim Bhai Hirani having office address- G-53, Ground Floor, Fantasia Business Park, near Inorbit Mall, Vashi, Navi Mumbai\ 4do703 was using his license for importing goods since November 2020 on commission basis (on payment of Rs. 1,000/- for filing each BE and Rs. 500/fot filing each SB) on his oral consent; that Shri Rahul R. Singh, ‘G’ card holder of CB Firm was working for Shri Ibrahim Bhai Hirani; that they have filed the detailsBi of Entryof the anddocum aft e rnts completionto him for of therecord all cp u rposestoms formalitiesand for dntrytheyin forwardthe “Import the Register” which' was maintained by him; that Shri Ibrahim Bhai Hirani transferred amount in his current bank account; that Shri Mustafa K. Mandsur, | bt f

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| ‘H’ card holder is currently working at Air Cargo Customs House and he promised to pay lump sum amount for using his CB license; that he had given his dongle to Shri Ibrahim Bhai Hirani for filing the documents; that he did not know the importer M/s Empara Multiventures Private Limited (IEC NumberAAECE5721B); that he had no idea whether KYC of the Importer M/s Empara Multiventures Private Limited, (IEC Number-AAECE5S721B) was verified or not by Shri Ibrahim Bhai Hirani and regarding the wrong address of Shri Ibrahim Bhai Hirani provided to the Customs officer by him, he stated that he had given the address wrongly. He further stated that he was submitting the statement of Bank of Baroda Current bank account no. 12900200000080 of his CB Firm for last one year; that total Rs. 60,000/- was transferred through the account of M/s. Shams Logistics to the account of his firm M/s. Akbarali Mohemedali Mukadam; that on 23.07.2020, Rs. 10/- was transferred, thereafter, on 24.07.2020, Rs. 29,990/- was transferred and on 13.01.2021, Rs. 30,000/- was transferred in the account of his firm M/s. Akbarali Mohemedali Mukadam from the account of M/s. Shams Logistics of Shri Ibrahim Hirani; that said amounts were paid by Shri Ibrahim Hirani for using his CB License; that he had not filed the Bill of entry no. 2640242 dated 05.02.2021 for the import consignment of the Importer M/s. Empara Multiventures Private Limited (IEC NumberAAECES721B); that he had given the dongle to Shri Ibrahim Hirani for filing the document. The bank statements of Shri Feroz Akbarali Mukadam and Shri Ibrahim Hirani were scrutinized and during the scrutiny of those it was noticed that there were entries of Rs. 60,000/- transferred in the account of CB firm M/s. Akbarali Mohemedali Mukadam from the account of M/s. Shams Logistics. This corroborate the statement of Shri Feroz Akbarali Mukadam that total Rs. 60,000/- was paid to Shri Feroz Akbarali Mukadam as a commission for using his Customs Brokers license by Shri Ibrahim Hirani. 9. During the course of investigation, statement of Shri Ibrahim Hirani proprietor of M/s. Shams Logistics and M/s. Aarefa Associates recorded on 17.02.2021 and 30.03.2021 under Section 108 of the Customs Act, 1962 wherein he inter alia stated that he used the firm M/s. Aarefa Associates for trading of spices and the firm M/s. Shams Logistics for work related to sea freight forwarding of containers; that he knew Shri Feroz Akbarali Mukadam , F-card holder and proprietor of CB Firm M/s. Akbarali Mohemedali Mukadam for last one year; that he confirm that he was using his CB license for Export and Import of goods since November 2020 on commission basis and committed him to pay Rs. 1,000/- for filing of each B/E and Rs. 500/- for filing of each S/B; that he had paid Rs. 30,000/- till date to Shri Feroz Akbarali Mukadam in his account; that the payment was done through his firm M/s. Shams Logistics account; that he was doing marketing job such as dealing with clients, taking order from them and keep the record of payments received from them; that all customs related work were done by Shri Jitendra Mishra, Shri Rahul R. Singh (G-card holder of CB firm) and Shri Santosh Pandey from their office M/s. Dolphin Logistics at 503C, NBC Complex, Sector-11, CBD Belapur, Maharashtra-400614; that he did not have any customs card such as G-card or H-card; that regarding the B /E No.2640242 dated 05.02.2021, he stated that this order was attended by Shri Rahul R. Singh and his team; that he was not aware about anything related to the Bill of Entry No. 2640242 dated 05.02.2021 and any query related to the said B/E can be replied by Shri Rahul R. Singh only. Shri [brahim Hirani further stated that he had submitted the bank statement of the account no. 015105500715 of M/s. Shams Logistics for the month of January, 2021; that he

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| 4 had given the dongle to Shri Jitendra Mishra; that the dongle were being used by Shri Jitendra Mishra, Shri Santosh Pandey and Shri Rahul R. Singh holding | ‘G’ card holder of M/s. Akbarali Mohemedali Mukadam (CB No. ABPPMS077PCHOO1) (Card No.-169/2021) for filing | the export/ import documents; that regarding the filing of the Bill of Entry No. 2640242 dated los.02.2021, he did not know exactly who had filed said B/E; tHat Shri Jitendra Mishra, Shri Santosh Pandey and Shri Rahul R. Singh were responsible for nonlverification of KYC Documents of Importer M/s. Empara Multiventures Private pimited (IEC Number-AAECE5721B). As the goods imported by M/s. Empara Multiventureg Private Limited (IECAABCES7216)ustoms BrokervideFirmBillM/s.of EntryAkbaraliNo. 2640242MohemedalidatedMukadam05.02.2021(CB filedNo. 11/112),through prvivedervices inPvt.containerLtd. beingNo,foundCLHU8380450(40”)mis-declared in termsat CFSof destription,M/s. SeabirdquantityMarineetc. Lo. During the course of investigation, statement of one Shri Arun Parasnath pruksustomsrecordedAct, 1962onwherein02.03.2021he interandalia23.03.2021stated that heunderwas doingSectionmarketing108 of jobthe elated to Customs Clearance of Import-Export consignnients on commission hasis: that his role is to arrange the meeting of Importer or|Exporter to Customs rokers for clearance of the goods; that he was getting Rs. 1,500/- to Rs. 2,000/if consignment for this job; that usually, he received the;commission amount ihri cash; RahulthatR. heSingh was and presentlyShri Santosh operatingPandey from theat M/s.officeDolphin of ShriLogistics Jjtendra Mishra,at 503C, Pe Complex, Sector-11, CBD Belapur, Maharashtra-400614;, that he knew shri Feroz Akbarali Mukadam as a F-card holder and proprietor of the said CB Firm M/s. Akbarali Mohemedali Mukadam (CB No. 11/112); that he did not | know Shri Ibrahim Hirani very well; that he knew him just as a business partner stdid Shrinot Jitendra Mishra,have any customsShricard Rahulsuch R.as SinghG-card andorShriH-card;, Santosh that Pandey;the orderthatfrom he AECE572 1B) for clearance of the consignment under Bill of entry no. 2640242 | ie Importer M/s. Empara Multiventures Private Limited (IEC Numberdated 05.02.2021 was received by him from one of his friend Shri Sachin Pansare résiding at Room No. 501, Yogiraj Apartment, Sector-6, Nerul, Navi Mumbai400706;Chistoms thatClearanceShri Sachinof Import-ExportPansare is consignmentsalso involved on commissionin marketing jobbasis;relatedthatto thisPhvateis firstLimitedorder(IEChe hadNumber-AAECE5721B);attended to the Importerthat heM/s. wouldEmparaget Rs.Multiventures2000/- for this consignment if the consignment cleared; that his role is limited to the sranging meeting between Shri Sachin Pansare and Shri Jitendra Mishra, Shri Rahul R. Singh and Shri Santosh Pandey in this case; that he did not know the Director/ s of the Firm M/s. Empara Multiventures Private Limited (IEC NumberharECE5721B)Multiventuresand alsoPrivatedo not Limitedknow (IECwhether paeiaiedenthe KYC of' aieie wasthe Importer verifiedM/s. by, Shri Jitendra Mishra, Shri Rahul R. Singh ‘G’ card holder of CB Firm M/s. AKbarali Mohemedali Mukadam and Shri Santosh Pandey. Shri Arun Parasnath Shukla further stated that he gave the documents pertaihing to the import cohsignment related to the Importer M/s. Empara Multiventures Private Limited (IEC Number-AAECE5721B) to Shri Rahul R. Singh; that the KYC verification in thisNBC caseComplex, was notSector-11, done by himCBD or byBelapur, their officeMaharashtra-400614; i.e. M/s. Dolphin Logistics,that the S03C,dongle is pvailable at their office i.e. M/s. Dolphin Logistics, 503C, NBC Complex,

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Sector-11, CBD Belapur, Maharashtra-400614 and their office staffs are filing the Import/ export documents through that dongle.

11. During the course of investigation ,the search was conducted at the residence address of Shri Saniket Chandrakant Nanavare, the 2"4 Director of the M/s. Empara Multiventures Private Limited (IEC Number-AAECE5721B) i.e. at S/o Chandrakant Nanavare, Room no. 502, Building No. 1, B Wing Kranti Nagar CHS, Sane Guruji Marg, Tardeo, Mumbai, Tulsiwadi, Mumbai, Maharashtra400034 by the team of NSPU Officers on 04.03.2021 duly authorised vide Authorisation of Search No. 202103790C000012171C dated 04.03.2021 issued by Deputy Commissioner of Customs, NSPU. During the search action it was found that the above mentioned premises (flat) was sold to Shri Abhishek Shekhar Pashilkar by Chandrakant Nanavare, father of Shri Saniket Chandrakant Nanavare in July, 2019. Further, it was also informed that Shri Saniket Chandrakant Nanavare expired in Dec, 2017. Death Certificate & electricity bill of that address were received from the resident of that address which confirms their say.

12. During the course of investigation, statement of Shri Rahul R. Singh, G-card holder (Card No.- 169/2021) of CB Firm M/s. Akbarali Mohemedali Mukadam recorded on 03.03.2021 under Section 108 of the Customs Act, 1962 wherein he interalia stated that he was working in the CB Firm M/s. Akbarali Mohemedali Mukadam since Dec, 2020; that their registered office was at 30-34, 1s' Floor, Room no. 2, Fazal Manjil, Sutar Chawl, Mumbai- 400002 however he was working from the office of the M/s. Dolphin Logistics at 503C, NBC Complex, Sector-11, CBD Belapur, Maharashtra-400614; that he was the proprietor of the M/s. Dolphin Logistics; that the office was rented office in his name; that he was doing the work of freight forwarding and transportation business on commission basis through his firm M/s. Dolphin Logistics; that he was working along with Shri Arun Shukla, Shri Jitendra Mishra and Shri Santosh Pandey for the CB Firm M/s. Akbarali Mohemedali Mukadam;that his work in the Office was related to the customs clearance procedure at Docks and Groups; that Shri Arun Shukla handles clients; that he knew Shri Feroz Akbarali Mukadam, who is F- card holder and proprietor of CB Firm M/s. Akbarali Mohemedali Mukadam since Dec, 2020; that he had met him at the office of the Shri Ibrahim Hirani, proprietor of firm M/s. Shams Logistics, G-155, Haware Fantasia Business Park, | Sector- 30, near Inorbit Mall, Vashi, Navi Mumbai-400703; that the work of the CB Firm was jointly handled by Shri Ibrahim Hirani, Shri Arun Shukla, Shri Jitendra Mishra, and by himself; that his work is related to the customs clearance procedure at Docks and Groups; that Shri Arun Shukla handles the clients and do marketing job; that Shri Jitendra Mishra looks after the office management and Shri Santosh Pandey doing office work; that the filing of document through the dongle was done by Shri Jitendra Mishra; that Shri Feroz Akbarali Mukadam has given the dongle to Shri Ibrahim Hirani; that Shri Ibrahim Hirani had kept the dongle at his office at 503C, NBC Complex, Sector11, CBD Belapur, Maharashtra-400614 for filing the document; that they divide the profit after deducting expense equally; that he knew that some amount are being given to Sh. Feroz Akbarali Mukadam by Shri Ibrahim Hirani for using his license but he did not know the exact amount; that the order from the importer M/s. Empara Multiventures Private Limited (IEC Number-AAECE5721B) for clearance of the consignment under Bill of entry no. 2640242 dated 05.02.2021 was received by Shri Arun Shukla; that this was first order of importer M/s. Empara Multiventures Private Limited attended by their firm; that he did not know the Director/s of the Firm M/s. Empara Multiventures Private Limited;

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| that he had received the KYC documents with two previous Bills of Entry details @ |from Shri Arun Shukla; that he had not verified documents physically; that Shri Arun Shukla had informed that he had verified the KYC of the importer M/s. |Empara Multiventures Private Limited. 13. During the course of investigation, statement of Shri Sachin Pansare recorded on 04.03.2021 under section 108 of Customs het, 1962 wherein he inter alia stated that he was doing the job of Customs House Agent related to Customs Clearance of Import-Export consignments; that He had'recently started the work of marketing job related to Customs Clearance of Import-Export onsignments on commission basis with one of his friend Shri Akshay Fadale; hat the order of the Bill of Entry no. 2640242 dated 05.02.2021 was received y Shri Akshay Fadale from one person named Shri Gaurav; that he had not met Ci Gaurav; that he did not know the residence of Shri Gaurav; that he knew fauray® mobile number 9892771433; that that was thitd consignment, they nad cleared for the Shri Gaurav; that all three consignménts were of importer iff /s. BillsEmparaof Entry MultiventuresNo. 2338688 Privatedated 13.01.2021Limited; th a tndearlier 2338474 two consignmentsdated 13.01.2021;are patlearingthe andsaid Forwardingtwo consignmentsAgency (CHAwere No.-11/585);cleared by CBthatFirmhe hadM/s.arrangedPushkarnathe transportation338474/13.01.2021for thefromconsignmentsCFS to i.e.ofTransB/E Indiano. 2338688/13.01.2021and | Seabird to Godownand situated at Bhiwandi. I iN During the course of investigation, statement of Shri Akshay Shankar Fadale alias Bunty recorded on 09.03.2021 under section 108 of| Customs Act, 1962 whereinlast nineheyears;inter aliathatstatedhe hadthat hestarted was doingthe thework jobof ofCuStoms CHA on’ dailyClearance basis forof cpnsignmentshd received theondocucom m issionents frombasisShriwithGauravSh. JS a in;chinthatHaridasthéir rolePansare;was tothatcollect he the document from him and hand over to any Customs Brokers . clearance of the goods; that this was third consignment of Shri Gaurav Jain which they attended; that two previous consignments were dealt by CB Firm M/s. shkarna Clearing and M/s. Forwarding Agency; that the Hocument of BE no. 20242 /08.02,2021 was handed over to Shri Arun Shukla by Shri Sachin Haridas Pansare; that they have received the documents from Shti Gaurav Jain aya passed it to CB Firms for clearance; that Shri Sachin Haridas Pansare had arranged the transportation from the concerned CFS to Bhiwandi for cdnsignments covered under 2338688 and 2338474 both dated 13:01.2021; that tora Rs. 40,000/- was received by us for the expenses from Shri Gaurav Jain. 15. During the course of investigation, Statement of Shri! Jitendra Umakant Mishra recorded on 04.06.2021 under section 108 of the Customs Act, 1962 wherein he inter alia stated that he was doing marketing joblrelated to Customs Cibarance of Import-Export consignments from the office of M/s. Dolphin Logistics at 503C, NBC Complex, Sector-11, CBD Belapur, Maharashtra400614; that Shri Rahul R. Singh, ‘G’ card holder of M/s. Akbarali Mohemedali Mukadam (CB No. ABPPM5077PCHO001) is the owner and proprietor of the Firm M} s. Dolphin Logistics; that he knew Shri Ibrahim Hirani, praprietor of firm M/s. Shams Logistics and M/s. Aarefa Associates since 2015; that Shri Ibrahim Hirani had told him about Shri Feroz Akbarali Mukadam »F-card holder and proprietor of Customs Broker Firm M/s. Akbarali Mohemedali Mukadam(CB No. ABPPMS077PCHO001); that Ibrahim Hirani informed him and Shri Rahul R. Singh and Shri Feroz Akbarali Mukadam would allow them| tq use his CB | || | | a i _

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License; that he had met Shri Feroz Akbarali Mukadam with Shri Ibrahim Hirani in November, 2020; that it had been decided that Rs. 30,000/- monthly to be given to Shri Feroz Akbarali Mukadam for use of his CB License; that Shri Feroz Akbarali Mukadam_ had given the dongle to Shri Ibrahim Hirani; that he had taken the dongle from Shri Ibrahim Hirani and kept at their office i.e. M/s. Dolphin Logistics, 5|03C, NBC Complex, Sector-11, CBD Belapur, Maharashtra400614 and their office staffs are filing the import/ export documents as per the directions of Shri Rahul R. Singh, Shri Arun Shukla and him through the dongle; that he do not have any G-card or H-card; that he and Shri Arun Shukla are doing marketing job such as dealing with clients, taking order from them etc.; that Shri Rahul R. Singh holding ‘G’ card holder of M/s. Akbarali Mohemedali Mukadam (CB No.11/112) do customs related work such as passing in groups and examination in docks etc.; that they normally transfer the money into the account of M/s. Shams Logistics of Shri Ibrahim Hirani and he (Shri Ibrahim Hirani) will transfer the amount into the account of CB Firm M/s. Akbarali Mohemedali Mukadam; that they have transferred Rs. 60,000/till date in the account of CB Firm M/s. Akbarali Mohemedali Mukadam; that the order from the importer, M/s. Empara Multiventures Private Limited (IEC NumberAAECES721B) for clearance of the consignment under Bill of entry no. 2640242 dated 05.02.2021 was received by Shri Arun Shukla; that further customs clearance would be the duty of Shri Rahul Singh; that there was no direct role of him in the clearance of documents of BE 2640242 dated 05.02.2021; that he did not know Sh. Sachin Pansare, Sh. Akshay Fadale alias Bunty, Sh. Gaurav and . Director/s of the importer Firm, M/s. Empara Multiventures Private Limited (IEC Number-AAECE5S721B); that this is first order of the importer M/s. Empara Multiventures Private Limited (IEC Number-AAECE5721B) attended by them; that the KYC verification of the Importer Firm, M/s. Empara Multiventures Private Limited was not done by their office. 16. One more consignment covered under Bill of Entry No. 2697872 dated 09.02.2021 dealt by Customs Broker Firm M/s. Akbarali Mohemedali Mukadam, was put on hold by this unit and the mis-declaration in respect of quantity was found during the examination. The Investigation of said case also reveals that the Bill of Entry No. 2697872 dated 09.02.2021 was not filed by the proper authorised person i.e. Shri Feroz Akbarali Mukadam, F-card holder and proprietor of Customs Broker Firm M/s. Akbarali Mohemedali Mukadam (CB No.11/112) or his authorised employee instead the filing of said Bill of Entry was done by unauthorized persons to whom the dongle was handed over by Shri Feroz Akbarali Mukadam for monetary consideration. On investigation, it is found that the CB license was sublet by Shri Feroz Akbarali Mukadam, F-card holder and proprietor of Customs Broker Firm and the CB license was being | used by a group of people namely Shri Ibrahim Hirani (Proprietor of M/s. Shams Logistics and M/s. Aarefa Associates), Shri Arun Shukla, Shri Rahul R. Singh (G-card holder of Customs Broker Firm M/s. Akbarali Mohemedali Mukadam), Shri Jitendra Mishra unauthorisedly on mutual consent of Shri Feroz Akbarali | Mukadam. In this case, Shri Feroz Akbarali Mukadam in his statement accepted that he had not met or knew anything about the importer M/s Huda Enterprises. 17. Prima facie, it appears that the importer M/s. Empara Multiventures Private Limited (IEC No. AAECES721B) was a dummy firm as both the purported directors (as per IEC) sh. Anil Narayan Narayankar and late Saniket Chandrakant Nanavare did not have any relation to the M/s. Empara Multiventures Private Limited (IEC No. AAECE5721B). Sh. Feroz Akbarali Mukadam, F-Card holder and proprietor of CB Firm, M/s. Akbarali Mohemedali

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| Mukadam sublet his CB License ‘to Sh. Ibrahim |Hirarli for monetary \sitendvaconsideration.Mishra,AndShriSh. SantoshIbrahim Pandey andHirani in collusion Rahul R.withSinghShri misusedArun Shukla, the LicenseShri andrevenue.mis-declaredSh. Feroz theAkbaraliimportedMukadamgoodsalsoanddidtherenot superviseby causethélossactivitiesto the ofgovt. Sh. [Rahul R. Singh, G-card holder. | 4 18. In view of the above, it appears that the CB M/s. Akbatali Mohemedali Mukadam has failed to fulfill their obligations as per the Regulation 1(4), 10(d), ns10(e),i) Regulation10(n) and1(4)13(12)of CBLR,of CBLR,2018:2018-Everyaccordinglicenseto grantedwhich aonCustoms renewedBrokerunder [hesehe licensee,regulationsand noshalllicensebe deemedshall betosold haveor been otherwise grantedtransferred. or renewed in favour of li Regulation 10(d) of CBLR, 2018: - A Custom Broker shall advise his client eegulationscomply withthereof,the andprovisionsin caseofof non-compliance, the Act, other alliedshallActsbhingandthethematterrulestoandthe oriceCustoms,of theas theDeputycase mayCommissionerbe; of Customs or Assistant| Commissioner of hey Regulation 10(e) of CBLR, 2018: - A Customs Broker shall exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage. ey Regulation 10(n) of CBLR, 2018: -—A Customs Broker shall verify correctness ofumber Importer (GSTIN), ExporteridentityCodeof(IEC) his clientnumber, and functioniGoods a n dg ofServices his blientTaxatIdentificationthe declared afldress by using reliable, independent, authentic documents, data’or information. “)supervision Regulationas may13(12)be ofnecessaryCBLR, 2018:to ensure proper—- The Customs conduct Brokerof'his shallemployees exercisein suchthe transaction of business and he shall be held responsible for all acts or omissions of his employees during their employment. 4 From the above facts, prima facie it appears that Customs Broker M/s Albarali Mohemedali Mukadam., (PAN No. ABPPMS077PCHO001) having Customs Broker Licence No. 11/112 did not exercise due diligence in dibcharging their obligation as required under provisions of Regulations 1(4), theNeCustom10(e), Broker10(n) andmay13(12)adoptofsimilar CBLR,modus2018. operandiIt is thereforein futureapprehendedconsignmentsthat aneventuality.department cannot remain oblivious to the danger posed by such an 2 Accordingly, I pass the following Order: ! ORDER | on I, Principal Commissioner of Customs (General), in exercise of powers conferred upon me under the provisions of Regulation 16 (1) of CBLR, 2018 | hereby suspend the license of M/s Akbarali Mohemedali Mukadam., (PAN No. ABPPM5077PCHOO1) CB License No. 11/112 with! immediate effect, | being fully satisfied that the Customs Broker has prima-facie not fulfilled their obligations as laid down under Regulations 1(4), 10(d), 10(e), 10(n) | and 13(12) of CBLR, 2018.

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• @ 02 However, I offer the Customs Broker M/s Akbarali Mohemedali Mukadam., an opportunity of personal hearing on 71g) 2~t jee ree through video conferencing facility. Any written representation against this order should reach the undersigned before the date of hearing.

  • 03 M/s Akbarali Mohemedali Mukadam., (PAN No. ABPPM5077PCHO01), CB License No. 11/112 is directed to surrender all the original Custom Passes issued to their employee/partner/director/Proprietor immediately.

  • 04 This order is being issued without prejudice to any other action that may be taken against the CB or any other person(s)/firm(s) etc. under the provisions of the Customs Act, 1962 and Rules/Regulations framed there under or under any other law for the time being in force.

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DL Agen (SUNIL JAIN) Principal Commissioner of Customs (G) NCH, Mumbai - I.

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To, M/s Akbarali Mohemedali Mukadam’s. (PAN No. ABPPM5077PCH001), CB License No. 11/112,

30-34 Sutar Chawl,

1st floor, Fazal Manzil,

• R.NO.2,

MUMBAI-400-002

Copy to:

1. The Pr./ Chief Commissioner of Customs, Mumbai I, II, II Zone 2. CIU’s of NCH, ACC & JNCH | 3. Pr. Additional Director General, DRI, MZU. 4. EDI of NCH, ACC & JNCH 5. Bombay Custom House Agent Association 6. Office copy 7. Notice Board

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