CESTAT upheld penalties against customs broker for facilitating ...

Customs Broker Penalized for Misdeclared Clothing Import Without Authorization Under Section 112(a)(i) of Customs Act

February 13, 2025

Case Laws Customs AT

CESTAT upheld penalties against customs broker for facilitating import of misdeclared worn clothing. Broker failed to exercise due diligence by proceeding without proper importer authorization and verification, relying solely on unauthorized intermediary Nikhil Kumar. Goods were incorrectly classified under CTH 62099090/62044990/62114990 instead of 63090000 and required DGFT authorization as restricted items. Broker submitted false report despite consignment being under alert. Time bar argument rejected as delay occurred due to difficulties in securing importer's presence. Penalty under Section 112(a)(i) of Customs Act maintained as broker's actions rendered goods liable for confiscation. Appeal dismissed.

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CESTAT upheld penalties against customs broker for facilitating ...

Customs Broker Penalized for Misdeclared Clothing Import Without Authorization Under Section 112(a)(i) of Customs Act

February 13, 2025

Case Laws Customs AT

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