CESTAT Deletes CHA Penalty as Misclassification Alone Does Not Make Goods Confiscable

Three Aces Global Logistics Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) In Three Aces Global Logistics Pvt. Ltd. Vs Principal Commissioner of Customs, the CESTAT Delhi examined whether penalty under Section 112(a)(ii) of the Customs Act, 1962 could be imposed on a Customs House Agent in a case involving alleged misclassification of imported goods. The appellant had filed Bills of Entry on behalf of M/s Vanesa Cosmetics Pvt. Ltd. for imports of “Actuator, Valve, Pocket spray Bottle” used for scent spray and similar toilet sprays during 2017-2020 at ICD Tughlakabad and Air ...