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Customs - Highlights / Catch Notes

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The case involved a Customs Broker facing penalties under ...


CESTAT ruled in favor of customs broker - no penalty imposed for aiding in misclassification of goods. Unwarranted penalty of Rs.50,000/- overturned.

June 26, 2024

Case Laws     Customs     AT

The case involved a Customs Broker facing penalties under Customs Brokers Licensing Regulation 2013 for alleged aiding in misclassification of goods. The Appellate Tribunal found no evidence to attribute any wrongdoing to the broker, noting their proactive steps like requesting re-appraisal and verifying import documents. The broker also cooperated with the importer in verifying details. The Tribunal deemed the penalty of Rs.50,000 unwarranted and set aside the Order-in-Original, ruling in favor of the broker. The decision emphasized the lack of grounds for penalizing the broker, ultimately allowing the appeal.

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