ORDER NO. 19/2021-22 CBS OF M/S UNIYAL CARGO MOVERS PVT LIMITED

ef 1"1A'3fJW).ftlftl-41-ffl¥il~ect>cf>lcf>IQ@Q OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL) cf> -te ¥i ~ cf> Nfl't-{JlJ, .-f cft-1 -ffl ¥i I :(j ect>-..nr-=t", ii d I &s:& c:, fl- I CUSTOMS BROKER SECTION, NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI-I. F. No. S/8-01/2021-22 CBS e-office F. No. CUS/868/2021-CBS DIN NO.:-2021097700000000D1DF Order No. 19/2021-22 Date: 06.09.2021 M/s Uniyal Cargo Movers Pvt. Limited. (PAN No.AAACU4848H) 11/ 1226, (hereinafter referred to as the Custom Broker or CB) holding CB licerise no. No. R-49/97 issued by New Delhi Commissionerate, is operating in Mumbai Customs Zone I, II and III under Regulation 9(2) of the Customs House Agents Licensing Regulations, 2004 [Now 7(3) of Customs Broker Licensing Regulations, (CBLR) 2018]. 2. A specific intelligence was received by NSPU/R&I that M/s Century Impex (IEC No. AMJPP3114F) Mumbai, there was some mis- declarations in importing · the goods under warehousing BE No. 8734107 dated 07/09/2020 filed through CHA M/s Uniyal Cargo Movers Pvt. Ltd. (AAACU4848HCH002). M/s Century Impex has imported Chocolates, Chocolate Spread and Energy Drink vide the said B/E by mis-disclaring the description, value, tariff heading etc. The CHA M/s Uniyal Cargo Movers Pvt. Ltd. inter alia, deliberately, knowingly and wilfully omitted the brands of the items while filing the said Bill of Entry and thus, the CHA colluded with the importer with an intention to abet the misdeclaration and undervaluation of the foods by the importer. The Container No.

tems while filing the said Bill of Entry and thus, the CHA colluded with the importer with an intention to abet the misdeclaration and undervaluation of the foods by the importer. The Container No. ZWFU4000097 / 40', which was stationed at M/ s EFC Logistics India Private Limited CFS, Veshvi, Dighode, Uran, Raigad, Navi Mumbai-410207, was kept on hold & 100% examination of the said consignment was done under panchanama dated 11/09/2020. 3. Brief facts of the case:- 3.1 Investigation into attempted import Viz-a- Viz declared ones are found to be as under:-

No. 8734107 dated 07/09/2020 were investigated. All the goods imported vide BE No. 8734107 dated 07/09/2020 were found to be packaged commodities as per Sec.2 (1) of the Legal Metrology Act, 2009. The item-wise details of MRPfound on the imported goods are as under :- Sr. Item Name Whether MRP emtioned No. on package or not 1 Nutella Ferrero (180g) Rs. 390 /- (MRP+ST) 2 Nutella Ferrero (350g) Not given 3 Nutella Ferrero (750g) Not given 4 Monster Energy Ultra Sunrise (500ml) Not Given 5 Ferrero Rocher Crisp Hazlnut& Milk Rs. 230/- (MRP+ST) for Chocolate (35.5gxl6= 600g) 37.5g. 6 Ferrero Conf etteriaRaffaello- Crisp Rs. 155/- (MRP+ST) for Coconut Speciality wit whole almond 30g. cantre (30gxl6=480g) In view of above, it appears that MRP was not pasted in some of the prepackaged products imported vide BE No. 8734107 dated 07/09/2020 in violation of Sec.18 of the Legal Metrology Act, 2009 and Rule 6(e) of the Legal Metrology (Packaged Commodity) Rules, 2011.

he prepackaged products imported vide BE No. 8734107 dated 07/09/2020 in violation of Sec.18 of the Legal Metrology Act, 2009 and Rule 6(e) of the Legal Metrology (Packaged Commodity) Rules, 2011. 3.5 Seizure: - The goods imported vide BE No. 8734107 d.ated 07/09/2020 found t liable for confiscation u/ s 111 of the Customs Act, 1962, therefore, the same were seize vide Seizure Memo DIN No. 20201179000000616141 dated 25/11/2020 3.6 Rejection of Declared Tariff Heading of Item No. 2&3: - The item Nos. 2 & 3 BE No. 8734107 dated 07/09/2020 have been declared as 'Chaco Wafer Confectioner under RITC 19053211 which do not correspond the actual imported items No. 2 is 'Ferrer Rocher Crisp Hazlnut& Milk Chocolate' and No. 3 is 'Ferrero Confetteria Raffaello- Cris Coconut Speciality wit whole almond centre'. The stage-wise classification of the said RIT 19053211, according to the Tariff Act, 1975, is as under 19 : - Preparations of cereals, flour, starch or milk; pastry cooks' products 1905 : -Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use ,sealing wafers, rice paper and similar products 190532 : - Waffles and wafers--Communion wafers 1905 32 11 : - Coated with chocolate or containing chocolate

kind suitable for pharmaceutical use ,sealing wafers, rice paper and similar products 190532 : - Waffles and wafers--Communion wafers 1905 32 11 : - Coated with chocolate or containing chocolate

I I I I . . this case, it appears that, tht-~ F m the enquiry 10 ' ' 3.7 Summary of Facts: - ro 912020 by M/s Century Impex . 8734107 dated 07 /0 goods imported v1de BE No. ( ) f the customs Act, 1962 fi tion u/ s 111 m o (AMJ PP3 ll 4 F) are liable for con isca on the account that:- 1 d . d oods are misdec are · i. Description of the importe g . the Bill of Entry No. ii. Brands of the imported goods are not declared m 8734107 dated 07/09/2020. 2 and 3 of BE No. 8734107 dated iii. Tariff headings of item no. 07/09/2020 are misdeclared. iv. The declared value of all the goods imported vide BE No. 8734107 dated 07/09/2020 are misdeclared, The goods imported vide BE No. 8734107 dated 07/09/2020 by M/s Century Impex (I CAMJPP3114F) are liable for confiscation u/s 1 ll(o) of the Customs Act, 1962 on the account at the MRP/RSP was not declared on some of the pre-packaged commodities so imported which is in violation of Rule 6.1 (e) of the Legal Metrology (Packaged Commodity) Rules, 2011 and violation of Section 18 of the Legal Metrology Act, 2009. The custom broker M/s Uniyal Cargo Movers Pvt. Ltd. has not correctly entered the details of the Invoice provided by the importer; the description declared in the Bill of Entry No.

logy Act, 2009. The custom broker M/s Uniyal Cargo Movers Pvt. Ltd. has not correctly entered the details of the Invoice provided by the importer; the description declared in the Bill of Entry No. 8734107 dated 07/09/2020 is not in consonance with the descriptions given on the concerned invoice, and therefore, it appears that the CHA has deliberately, knowingly and wilfully omitted the brands of the items and thus, colluded with the importer while filing the Bill of Entry with an intention to abet the mis-declaration and undervaluation by the importer. The CHA while omitting such crucial information like brands of the imported items, did not inform the provisions and impact, inter alia, of Section 46 of the Customs Act, 1962 to the importer, and thus, the CHA withheld the crucial information which should have been imparted to the importer, and that, the CHA failed to comply with the provisions of Section 46 of the Customs Act, 1962 thereby, the CHA failed to discharge his duties with the required efficiency and integrity. Therefore, following actions are applicable on account of the above said omissions/commissions- . i. The CHA rendered himself liable for penalty u/ s 112(a) of the Customs Act, 1962; ii. The CHA rendered himself liable for suitable actions under the Customs Brokers Licensing Regulation (CBLR), 2018 for violation of Rule 10 (e)(f)(m) of the Customs Brokers Licensing Regulation (CBLR), 2018. Upon going through the NIDB data of the goods imported vide B/E No.

rs Licensing Regulation (CBLR), 2018 for violation of Rule 10 (e)(f)(m) of the Customs Brokers Licensing Regulation (CBLR), 2018. Upon going through the NIDB data of the goods imported vide B/E No. 8734107 dated 07/09/2020, it is observed that the declared values of the imported goods are

• ridiculously low and totally unrealistic, and that, identical goods are being imported at significantly higher value at about the same time and comparable commercial transactions; and that, the domestic selling price of the goods are abysmally high which does not correspond to the declared value; and that, the sale involved an abnormal offer/ discount from the ordinary competitive price as stated by the importer in her statement; and that, the brands and actual specifications of the imported item Nos. 1,2,3 & 4 were not declared in the Bill of Entry, however, the same have wide relevance for determining the values; therefore, the declared values of all the four item imported vide B/E No. 8734107 dated 07/09/2020 are liable to be rejected under Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and the same are liable to be re-valued under the said Customs Valuation Rules, 2007 and the duty liability is liable to be re-assessed accordingly. On the basis of re-valuation done, the re-assessed values of all items imported vide B/E No.

the said Customs Valuation Rules, 2007 and the duty liability is liable to be re-assessed accordingly. On the basis of re-valuation done, the re-assessed values of all items imported vide B/E No. 8734107 dated 07/09/2020 are as under: Differential Duty Calculation • Difference between declared value and re-assessed value (in Rs.) = 46,68,645 - 14,95,298 = 31,73,347 /- (Rupees Thirty-One Lakh Seventy Three Thousands Three hundred and Forty Seven only). • Differential Duty= 26,58,326 - 8,51,422 = 18,06,924/- (Rupees Eighteen Lakh Six Thousands Nine hundred and Twenty-Four only). 3.8 Investigation revealed that, the In view of the above it appears that, i. the declared assessable value of Rs. 1495297.50/- of Bill of Entry No. 8734107 dated 07/09/2020 declared assessable value of which is Rs. 1495297.50/- and re-determined assessable value of which is Rs. 46,68,645/-, should be confiscated under sections l ll(m) and 11 l(o) of the Customs Act, 1962; ii. the differential duty of Rs 18,06,924/- (Rupees Eighteen Lakh Six Thousands Nine hundred and Twenty Four only) should be demanded under the provisions of Section 28 of the Customs Act, 1962; iii. Interest should be recovered under Section 28AA the Customs Act, 1962 as prevalent during material time; iv. Mrs. Shama Mohd Shakir Patel, the Proprietor of M/s Century Impex (IECAMJPP3114F) is liable for penalty to be imposed on her under sections 112(a)/ 114(A) of the Customs Act 1962. v. Therefore, Sh. Gajender Singh Uniyal, the proprietor of M/s Uniyal Cargo Movers Pvt. Ltd.

14F) is liable for penalty to be imposed on her under sections 112(a)/ 114(A) of the Customs Act 1962. v. Therefore, Sh. Gajender Singh Uniyal, the proprietor of M/s Uniyal Cargo Movers Pvt. Ltd. (CHA- AAACU4848HCH002) is liable for penalty to be imposed on him under Section l 12(a) of the Customs

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• -· - . ----- . --AcC f 962 -for -fiis -acfs-of omission -arid-commissioii-rn--respecco, clearance of goods covered under Bill of Entry No. 8734107 dated 07/09/2020. vi. The CHA is liable for suitable actions under the Customs Brokers Licensing Regulation (CBLR), 2018 for violation of Rule 10 (e) m (m) of the Customs Brokers Licensing Regulation (CBLR), 2018. '1;2 (SHALABH KATIYAR) Joint Commissioner of Customs (Preve~tive)

Statement of the Importer Mrs. Shama Mohd Shakir Patel, Proprietor of M/s Century Impex (IEC AMJPP3114F) was recorded under section 108 of the Customs Act, 1962 on 01/12/2020 and on 26/02/2021 wherein he inter- alia stated : i) Th at she has idea about overseas suppliers and concerned payments. Their overseas supplier is Sh. Tarun Bhatiya, Indian National residing in Dubai and she contact him on his mobile no. +971504521361. She has also visited Dubai and met Sh. Tarun Bhatiya twice.

ts. Their overseas supplier is Sh. Tarun Bhatiya, Indian National residing in Dubai and she contact him on his mobile no. +971504521361. She has also visited Dubai and met Sh. Tarun Bhatiya twice. ii) That she authorises all the payments ~d sign all cheques on behalf of M/s Century Impex and that she handle all the procedures of Indian Customs Clearance for M/s Century Impex with the help of her brother, and that they purchase the goods from the overseas seller on CF basis and payment is done on DA basis 90 days from BL date and that, they sell all the imported goods in the Crawford Market to various buyers under proper invoices cheque payments, and that the DO payment for BE No.8734107 dated 07/9/2020 has been done through the current account of M/s Century Impex. iii) That she has no idea that MRP is not pasted on some items being delivered by the overseas supplier, however, they filed Warehousing Be with an intention to fulfil the legal metrology compliance before clearance of the imported goods for home consumption. iv) That She knew that the tariff classifications of 'choco wafer confectioner' and 'chocolates are different, she did not have enough knowledge of tariff classification otherwise she must have said the overseas supplier to correct the invoice details and that, is a small mistake and she is ready to correct it.

did not have enough knowledge of tariff classification otherwise she must have said the overseas supplier to correct the invoice details and that, is a small mistake and she is ready to correct it. v) That she had received letter dated 11/12/2020 from the customs department whereby she had been given reasonable opportunity to represent against the rejection of declared value and tariff classification, and the she had replied the same vide her letter dated 14/12/2020, and that the re-assessed unit prices and re-assessed values were also mentioned in the 'NOC' for provisional release dated 15/12/2020. :a

• vi) That she know that the goods imported vide BE No.8734107 dated 07/09/2020 have been seized u/s 110 of the Customs Act and that she has received the copy of seizure memo long before. vii) That on the basis of NSPU, R & I 'NOC' for provisional release dated 15/12/2020 she had applied before the concerned adjudicating authority, JNCH for the re-export of the consignment whereupon the action is going on. viii) That brands are not declared in BE No.8734107 dated 07/9/2020 however, the same are mentioned in the concerned invoice no. SKR/588/2020 dated 30/8/2020, she stated that BE is prepared by the CHA and her role is to give the true invoice to the CHA, therefore, the CHA is responsible for the non- declaration of brand in the BE. 5. Statement of Shri Gajender Singh, -Card Holder and Director of M/s Uniyal Cargo Movers Pvt. Limited. (PAN No.

CHA, therefore, the CHA is responsible for the non- declaration of brand in the BE. 5. Statement of Shri Gajender Singh, -Card Holder and Director of M/s Uniyal Cargo Movers Pvt. Limited. (PAN No. AAACU4848H) was recorded under section 108 of Customs Act, 1962 on 21/01/2021 wherein he inter-alia stated that: i) They filed the B/E 8734107 dated 07/09/2020 on the basis of import documents i.e. Import Invoice, Packing list and Bill of Lading no. ZBDXBJNPT20/229, dated 01/09/2020 provided by the importer. ii) They decide the tariff heading mainly on the basis of Import Invoice provided by the importer and that , the CHS's go through all the classification rules to ascertain the exact tariff heading of the goods to be imported on the basis of descriptions and other details mentioned in invoice and that, they do not verify the value, description etc. mentioned in Invoice or packing list provided by the importer, because at the stage of filing the Bill of Entry they uploaded the concerned Invoice and Packing List in the e-Sanchit. iii) They classified the goods on the basis of the description mentioned in the · Invoice wherein the description of item No.2 & 3 are "Chaco Wafer confectionezy Ferrero Rocher" and "Chaco Wafer Confectionery Refello" respectively, accordingly, we classified the item No. 2 & 3 under RITC 19053211 which is meant for: Waffles and wafers-Communion wafers: Coated with chocolate or containing chocolate. iv) On being asked that why the CHA did not mention brands of the product in the BE.

53211 which is meant for: Waffles and wafers-Communion wafers: Coated with chocolate or containing chocolate. iv) On being asked that why the CHA did not mention brands of the product in the BE. The CHA said that "we declare the goods as mentioned in the import invoice provided by the importer. We did not hide any information provided by

11 I I', I I I I I I 11 I ii I ! I · 1 d d the concerned Invoice and Packing,_ the importer. Moreover, we have up oa e ~l list in the e-sanchit. v. The CHA, is unable to comment on the valuation part and that, they work on the basis of document submitted by the importers only and that, he did not have any idea that MRP not pasted in some items. However, as directed by the importer, they filed Warehousing BE with an intention to fulfil the customs compliances before clearance of the imported goods for home consumption. vi. As directed by the importer, they were intended to take the FSSAI clearance at the time of filing Ex-bond BE for home consumption. 6. From the investigation in this case it is evident that:- A Customs Broker shall:- lO(e): Regulation lO(e) "A Custom 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". Whereas in the instant case, as per statement of Shri Gajender Singh, F- Card Holder and Director of M/s Uniyal Cargo Movers Pvt. Limited. (PAN No.

ny work related to clearance of cargo or baggage". Whereas in the instant case, as per statement of Shri Gajender Singh, F- Card Holder and Director of M/s Uniyal Cargo Movers Pvt. Limited. (PAN No. AAACU4848H) CB No.11/ 1226 of the Custom Broker recorded on 21/02/2021 under section 108 of Customs Act, 1962 sated that they filed the B/E 8734107 dated 07/09/2020 on the basis of import documents i.e. Import Invoice, Packing list and Bill of Lading no. ZBDXBJNPT20/229, dated 01/09/2020 provided by the importer. They decide the tariff heading mainly on the basis of Import Invoice provided by the importer and that , the CHS's go through all the classification rules to ascertain the exact tariff heading of the goods to be imported on the basis of descriptions and other details mentioned in invoice and that, they do not verify the value, description etc. mentioned in Invoice or packing list provided by the importer, because at the stage of filing the Bill of Entry they uploaded the concerned Invoice and Packing List in the e-Sanchit. They classified the goods on the basis of the description mentioned in the Invoice wherein the description of item No.2 & 3 are "Chaco Wafer confectionery FP.rrP.ro Roc.hP.r" ::incl "Chom W::if P.r ConfP.r.tionP.ty RP.fP.llo" rP.spP.c.tivP.ly, accordingly, we classified the item No. 2 & 3 under RITC 19053211 which is meant for: Waffles and wafers-Communion wafers: Coated with chocolate or containing chocolate. On being asked that why the CHA did not mention brands of the product in the BE.

C 19053211 which is meant for: Waffles and wafers-Communion wafers: Coated with chocolate or containing chocolate. On being asked that why the CHA did not mention brands of the product in the BE. The CHA said that "we declare the goods as mentioned in the import •

• invoice provided by the importer. We did not hide any information provided by the importer. Moreover, we have uploaded the concerned Invoice and Packing list in the e-sanchit. The CHA, is unable to comment on the valuation part and that, they work on the basis of document submitted by the importers only and that, he did not have any idea that MRP not pasted in some items. However, as directed by the importer, they filed Warehousing BE with an intention to fulfil the customs compliances before clearance of the imported goods for home consumption. As directed by the importer, they were intended to take the FSSAI clearance at the time of filing Ex-bond BE for home consumption. In the subject matters M/s Uniyal Cargo Movers Pvt. Limited has failed to exercise due diligence to correctness of information in respect of the importer, The customs broker M/s Uniyal Cargo Movers Pvt. Ltd.

ject matters M/s Uniyal Cargo Movers Pvt. Limited has failed to exercise due diligence to correctness of information in respect of the importer, The customs broker M/s Uniyal Cargo Movers Pvt. Ltd. (11/ 1226) has not correctly entered the details of the invoice provided by the importer: the description declared in the Bill of Entry No.8734107 dated 07/09/2020 is not in consonance with the descriptions given on the concerned invoice and therefore, it appears that the CHA has deliberately, knowingly and wilfully omitted the brands of the items and thus colluded with the importer while filing the Bill of Entry with an intention to abet the mis-declaration and undervaluation by the importer. Therefore, M/s M/s Uniyal Cargo Movers Pvt. Limited has violated the provisions of Regulation l0(e,) of CBLR, 2018. lO(f) : not withhold information contained in any order, instruction or public notice relating to clearance of cargo or baggage issued by the Customs authorities, as the case may be, from a client who is entitled to such information; They classified the goods on the basis of the description mentioned in the Invoice wherein the description of item No.2 & 3 are "Choco Wafer confectionery Ferrero Rocher" and "Choco Wafer Confectionery Refello" respectively, accordingly, we classified the item No. 2 & 3 under RITC 19053211 which is meant for: Waffles and wafers-Communion wafers: Coated with chocolate or containing chocolate. On being asked that why the CHA did not mention brands of the product in the BE.

C 19053211 which is meant for: Waffles and wafers-Communion wafers: Coated with chocolate or containing chocolate. On being asked that why the CHA did not mention brands of the product in the BE. The CHA said that "we declare the goods as mentioned in the import invoice provided by the importer. We did not hide any information provided by the importer. Moreover, we have uploaded the concerned Invoice and Packing list in the e-sanchit.

11 --------- ---- - ----- ··---, ____ art _______ dthat tfieywor\l ·------m· -r1 - - --.- ---t:.1--t ent on tfie valuation P an ' 1 he .,HA, is unau e o comm . · ly and that, he did not on the basis of document submitted by the importers on . . • H wever as directed by the have any idea that MRP not pasted m some items. o • importer, they filed Warehousing BE with an intention to fulfil the cuStoms compliances before clearance of the imported goods for home consumption. The CHA omitted crucial information like brands of the imported items, did not inform the provisions and impact, inter alia, of Section 46 of the Customs Act, 1962 to the imported and thus the importer and the CHA withheld crucial information which should have been imparted to the importer and this the CHA failed to comply with the provision of Section 46 of the Customs Act, 1962 thereby, the CHA failed to discharge his duties with the required efficiency and integrity. As directed by the importer, they were intended to take the FSSAI clearance at the time of filing Ex-bond BE for home consumption.

discharge his duties with the required efficiency and integrity. As directed by the importer, they were intended to take the FSSAI clearance at the time of filing Ex-bond BE for home consumption. 10 (m): Regulation lO(m) "A Custom broker shall discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay". Wherein in the instant case, of importer M/ s Century Impex has imported chocolates, chocolate spread and Energy Drink vide Bill of Entry No. 8734107, dated 07/09/2020 by mis-declaratio the description, value, tariff heading etc. The Cha M/ s Uniyal Cargo Movers Pvt. Limited inter alia, deliberately, knowingly and wilfully omitted the brands of the items while filing the said bill of Entry and thus, the CHA Colluded with the importer with an intention to abet the mis- declaration and undervaluation of the goods by the importer. The enquiry report in this regard, has also been approved by the Principal Commissioner of Customs (P), Mumbai zone - III and from the investigation, it has been revealed that the party as well as the CHA have violated the importation norms. In the said case, M/s Uniyal Cargo Movers Pvt. Limited failed to discharge his duties with efficiently by filing Bill of Entry by mis-declaration and undervaluation of the imported goods. Therefore, the CB has violated the provisions of Regulation lO(m) of CBLR, 2018. 7. In view of the facts stated above, I come to the conclusion that prima facie, the CB, M/s Uniyal Cargo Movers Pvt. Limited. (PAN No.

violated the provisions of Regulation lO(m) of CBLR, 2018. 7. In view of the facts stated above, I come to the conclusion that prima facie, the CB, M/s Uniyal Cargo Movers Pvt. Limited. (PAN No. AAACU4848H) CB No.11/ 1226 is liable for their acts of omissions and commissions leading to contraventions ot the provisions under }{egulations lU(e), 10(1), and lU(m) ot the Customs Brokers Licensing Regulations, 2018 which amounts to breach of trust and faith reposed on the CB by the Customs. The Customs Broker M/ s Uniyal Cargo Movers Pvt. Limited. (CB No.11/1226) have, therefore, primafacie, failed to fulfill their responsibilities as per provisions of regulations of CBLR, 2018. Accordingly, I pass the following order: - •

I • ORDER ( 8, I, Pr. Commissioner of Customs (General), hereby order for withdrawal of the permission granted to the Customs Broker, M/s Uniyal Cargo Movers Pvt. Limited. (PAN No.AAACU4848H) 11/ 1226, to transact business in Mumbai Customs Zones I, II, III with immediate effect, being satisfied that the Customs Broker has prima facie not fulfilled their obligations as laid down under the provisions of Regulation Regulations lO(e), l0(f), and lO(m) of the Customs Brokers Licensing Regulations, 2018. 8.1 The Customs Broker may approach the Parent Commissionerate, i.e New Delhi Customs for further action including Personal hearing etc., if any, in the matter as the same is being forwarded to the Parent Commissionerate in terms of Para 5.2 of Board's circular No.

ew Delhi Customs for further action including Personal hearing etc., if any, in the matter as the same is being forwarded to the Parent Commissionerate in terms of Para 5.2 of Board's circular No. 9/2010-Cus dated 08.04.2010 along with Investigation report and all Relied upon documents. 8.2 M/s Uniyal Cargo Movers Pvt. Limited. (PAN No.AAACU4848H) 11/ 1226, is directed to surrender all the original Custom Passes issued to their employee/ partner/ director/ Proprietor immediately. 8.3 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) 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. lZ '( ~ C It J 0)- \ frt "h{;I (0 0V l:l'rr---. 1-,\ £1:.J1_- / ~t>1 -0 .,AJ ~'\OJ?-- (SUNIL JAIN) ~jY- ~~ Gl<A~,J Pr. Commissio~er of Customs (General), C d. '- Mumbai Customs Zone I. To, r1o \ ( l'2-"i/2 M/s Uniyal Cargo Movers Pvt. Limited. 11/ 1226, Office No.119, First Floor Neco Chamber, r_,o'}'y-Plot No.48, Sector-11, Vi CBD Belapur, Navi Mumbai- 40 0614, Ph.No.022-67936189. 2. M/s Uniyal Cargo Movers Pvt. Limited. 11/ 1226, Plot No.52-C, 3rd Floor, Krishna Complex, Hasanpur, I. P. Extension, Delhi - 110092. Copy to: t:M ii ~31186&.rfJ ~ JJ. ,~I of;t/1.,1 I. 2. 3. The Chief Commissioner of Customs, Mumbai I, II, III Zone All Commissioners of Customs, Mumbai I, II, III Zone. 4. 5. The Principal Commissioner of Customs (Preventive) R&I wing NSPU, NCH, Mumbai.

e Chief Commissioner of Customs, Mumbai I, II, III Zone All Commissioners of Customs, Mumbai I, II, III Zone. 4. 5. The Principal Commissioner of Customs (Preventive) R&I wing NSPU, NCH, Mumbai. ' ' The Asstt. Commissioner of Customs, Near IGI Airport,New Delhi -110037 CIU's of NCH, ACC & JNCH. . I .I

• ~

,. -. ~~ 7. ACC (Admn), Mumbai with a request to circulate among all departments. 6. EDrorNcH,.ACC &; JNCFf.- - . . ..... . .... 8. Airport (Admn) with a request to circulate among all concerned. 9. Jawaharlal Nehru Custom House (Admn) (With a request to circulate among all Departments. 10. SIIB(X), JNCH 11. Mumbai Custom House Agent Association. 12. Office copy. 13. Notice Board.