Penalty on Customs Broker Set Aside as Classification Dispute Was Settled in Importer’s Favour

Narendra Forwarders Pvt. Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai) The appeal before the Tribunal concerned the sustainability of a penalty imposed on a licensed Customs House Agent (CHA) after a classification dispute between the importer and the customs department had already been settled in favour of the importer. The penalty had been confirmed by the Commissioner (Appeals) despite the classification issue no longer surviving against the importer. The facts showed that during November–December 2007, the importer engaged the appellant CHA for clearance of “fabricated Alumin...