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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Levy of penalty - freight forwarder - fraudulent availment of ...

Case Laws     Customs

February 20, 2023

Levy of penalty - freight forwarder - fraudulent availment of Special Focus Market Scheme (SFMS) benefits - taking note of the fact that the appellant is not the actual beneficiary but is only the freight forwarder arranging for container, taking the consignment to shipping lines etc. as per the directions of Shri Ramesh Singh, it is found that the penalty imposed on the appellant is excessive. - the penalties reduced to Rs.2.5 lakhs - AT

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