The CESTAT Kolkata, an Appellate Tribunal, considered a case ...

CESTAT Kolkata held that no evidence showed Customs Broker's involvement in fraudulent activities. Penalty and forfeiture set aside as no case was made against the broker.

Case Laws     Customs

May 22, 2024

The CESTAT Kolkata, an Appellate Tribunal, considered a case involving a Customs Broker accused of illegal activities leading to the forfeiture of their security deposit and imposition of a penalty for violating Regulation 19(8) of CHLR, 2004. The Tribunal found that the main noticee was a different entity, not the present Appellant. The allegations of fraudulent activities were not substantiated against the Customs Broker, and no evidence showed their involvement in the specific case. The Tribunal noted that mere possession of an H-Card by another individual associated with the Broker did not implicate the Broker in any wrongdoing. The Enquiry Officer's report also cleared the Customs Broker of any misconduct. Consequently, the Tribunal set aside the penalty and forfeiture, ruling in favor of the Customs Broker and disposing of the appeal.

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