Customs broker filed shipping bills with incorrect ...

Customs Broker Cleared of Wrongdoing in Misclassification Case; Penalty Overturned Due to Officer Responsibility.

September 18, 2024

Case Laws Customs AT

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.

View Source

← Previous Next →

Customs broker filed shipping bills with incorrect ...

Customs Broker Cleared of Wrongdoing in Misclassification Case; Penalty Overturned Due to Officer Responsibility.

September 18, 2024

Case Laws Customs AT

You may also like:

The case involved a Customs Broker facing penalties under Customs Brokers Licensing Regulation 2013 for alleged aiding in misclassification of goods. The Appellate...

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...

Misclassification and Wrongful Claim of MEIS Benefits - Exports of quilts containing cotton/polyester - Levy of penalties - The CESTAT found the appellant guilty of...

The CESTAT allowed the appeal in part by modifying the impugned order. It set aside the revocation of the Customs Broker's license and forfeiture of security deposit, as...

Levy of Penalty on Customs Broker - pre-condition to restore the license - The case revolves around a Customs Broker who handled the clearance of household goods without...

Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with...

Revocation of a customs broker's license and imposition of penalty under the Customs Brokers Licensing Regulations, 2018. The key points are: The finding that the...

CESTAT, an Appellate Tribunal, considered a case involving penalty u/s 114AA of the Customs Act, 1962 on a co-noticee who is a Partner in a Customs Broker firm for...

Customs broker's license suspension case involving violations of Regulations 10(d) and 10(e) of Customs Brokers Licensing Regulations (CBLR), 2018. Gross mis-declaration...

Levy of penalty on CHA - The appellate tribunal examined the case where penalties were imposed on appellants for allegedly failing to verify the antecedents of an...

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...

This instruction clarifies that Customs Brokers should not be routinely implicated as co-noticees in cases involving interpretative disputes, unless their abetment in...

Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

The penalty imposed u/s 114(i) of the Customs Act, 1962 on the appellant (a Customs Broker) for abetting the clearance of undeclared/mis-declared export goods was...

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...

Quick Updates: