CESTAT Upholds ₹10 Lakh Penalty on Customs Broker for Benami, Unauthorised Shipping Bills

Planet World Cargo Vs Commissioner of Customs Export (CESTAT Delhi)

M/s. Planet World Cargo filed an appeal before the CESTAT Delhi challenging the order dated 15.11.2022 of the Commissioner of Customs (Appeals), New Delhi. The Commissioner had upheld the penalty of ₹10 lakh imposed by the Joint Commissioner under Section 114(iii) of the Customs Act, 1962, for filing unauthorized and mis-declared Shipping Bills. The appeal was dismissed, and the penalty confirmed.

The issue arose from three Shipping Bills dated 21.2.2019 filed in the name of M/s. KKS Export and Import for

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