CESTAT Sets Aside Section 112 Penalty for Lack of Specific Allegations in SCN

Cargo Placement & Shipping Agencies Pvt. Ltd Vs Commissioner of Customs (CESTAT Delhi) The appeal was filed against the order dated 31.03.2013 passed by the Commissioner, ICD, TKD, New Delhi, imposing penalty under section 112(a)(i) of the Customs Act, 1962 on a customs broker for acts of omission and commission in relation to alleged misdeclaration and illegal import of goods. The appellant, a licensed customs broker under the Customs House Agents Licensing Regulations, 2004, was accused of failing to supervise its employees as required under Regulation 19 and thereby becoming liable to a...