Customs broker firm handled eight shipping bills involving ...

Exporter's invoices led customs broker to file multiple bills avoiding examination - No broker's fault.

Case Laws Customs

September 18, 2024

Customs broker firm handled eight shipping bills involving overvaluation of export goods. Exporter prepared eight separate invoices, directing broker to file accordingly. Department alleged broker failed to file under single shipping bill, artificially splitting consignment to avoid examination. Tribunal found exporter himself prepared eight invoices, no evidence broker purposefully split to avoid examination as all shipping bills filed simultaneously. Penalty u/s 114(i) of Customs Act not sustainable as no specific findings of prohibition on export leading to confiscation u/s 113. Broker unaware of overvaluation, cannot be penalized for aiding and abetting. Impugned order upholding penalty set aside, appeal allowed.

View Source

← Previous Next →

Customs broker firm handled eight shipping bills involving ...

Exporter's invoices led customs broker to file multiple bills avoiding examination - No broker's fault.

Case Laws Customs

September 18, 2024

You may also like:

The Public Notice issued by the Office of Principal Commissioner of Customs addresses the issue of IGST refunds on exports that remain unprocessed due to SB005 error,...

Customs broker's license suspended for violating regulations by filing shipping bill without authorization, failing to advise client on compliance, and not verifying...

The procedure for filing and processing Bill of Entry amendment requests is governed by Section 149 of the Customs Act, 1962. Importers/Customs Brokers can file online...

Revocation of Customs Brokers licence - forfeiture of security deposit - Levy of penalty - The appellant consistently misrepresented the imported goods as Green Tea,...

Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the...

Revocation of Customs Broker License - It would not be unreasonable to assume that if the shipping bill is filed by Customs Broker X and the person representing the...

Levy of penalty on Customs Broker - Section 114AA of the Customs Act, 1962 - the Department has failed to prove that there was a mala fide and wilful mis- representation...

Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

Revocation of customs broker license invalid due to contradictory findings - forefeiture of security deposit and penalty levy set aside - no evidence of subletting...

Customs broker misclassified goods (safety matches) to obtain higher MEIS benefit for exporter. Charges were levied u/s 114(iii) of Customs Act, 1962. Key points:...

Levy of penalty on the appellants u/s 114 of the Customs Act, 1962 - Customs Broker firm - A Custom Broker is supposed to safeguard the interests of both exporters and...

The appeal challenges the revocation of customs broker license, forfeiture of security deposit, and penalty imposed for alleged violations of Regulations 10(d) and 10(n)...

Errors in submitting Shipping Bills and delivery the manifest (EGM) - The customs office has taken a proactive step by issuing this notice alongside Annexures A and B,...

Revocation of Customs Broker License - Scope of the obligation of the Customs Broker under Regulation 10 (n) - Even when the reports say “Nonexistent”, they do not...

Revocation of Customs Broker License - it is found that if the system is not designed to send an alert to the Customs Broker if a Shipping Bill is filed in its name in...

Quick Updates: