9911796707
TMI BlogCustoms broker filed shipping bills with incorrect classification intentionally to obtain higher MEIS...Customs broker filed shipping bills with incorrect classification intentionally to obtain higher MEIS benefits, violating Regulations 10(d) and 10(e) of CBLR 2018. Held: Customs broker cannot be held responsible for misdeclaration of classification in shipping bill as it is the responsibility of proper customs officer to decide classification. Allegation of contravention of Regulations 10(d) and 10(e) unsustainable. Penalty imposed under Regulation 18(1) of CBLR 2018 not sustainable. View supported by Tribunal decision in Max Miller Agencies case, wherein it was held that once no mens rea found, penalty for violation of Regulations 10(d) and 10(e) unsustainable. Customs broker not violated provisions, hence penalty set aside and appeal allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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