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CESTAT Quashes Penalty on Customs Broker for Lack of Evidence of Due Diligence Failure
Case Law Details
- Case Name
- Marks Logistics Vs Commissioner of Customs (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Marks Logistics Vs Commissioner of Customs (CESTAT Bangalore)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, set aside the penalty imposed on a Customs Broker under the Customs Broker Licensing Regulations, 2018 (CBLR, 2018), holding that there was no admissible evidence establishing failure to exercise due diligence or knowledge of the alleged illegal export of sugar in the guise of raw rice.
The proceedings originated from allegations that the Customs Broker had abetted an exporter in attempting to export sugar by misdeclaring it as raw rice. Based on an of...
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