Revenue Appeal Against Customs Broker Dismissed: No Penalty, No Mens Rea, Below ₹1 Cr Threshold

Commissioner of Customs (Preventive) Vs Pramod Nahata (Calcutta High Court) The Calcutta High Court dealt with an appeal filed by the Revenue challenging an order of the CESTAT which had set aside penalties imposed on a Customs Broker under Sections 112(a) and 114AA of the Customs Act, 1962. At the outset, the Court condoned a delay of 118 days in filing the appeal, noting that sufficient cause had been shown and that the matter deserved consideration on merits. On facts, the dispute arose from an investigation into 82 import consignments of readymade garments cleared under the SAFTA Agreement...