This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Abetment by Customs Brokers Where Classification Issue Was Interpretational: CESTAT Chennai
Case Law Details
- Case Name
- Transmarine Corporation Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Transmarine Corporation Vs Commissioner of Customs (CESTAT Chennai)
The appeals were filed by two Customs Brokers against a common Order-in-Original dated 08.03.2024 by which the Commissioner of Customs, Chennai-II imposed penalties of ₹3,00,000 each under Sections 112(a) and 114AA of the Customs Act, 1962. The penalties arose from proceedings relating to imports made by M/s Larsen & Toubro Limited, Mumbai.
The importer was engaged in the import of wheel loaders. The Revenue alleged that the importer had incorrectly classified the imported goods in order to avail a concessional rate of c...
Author Info
