Penalty u/s 112(a) imposed on customs broker as importer of undeclared/ undervalued goods not traceable

Oceanic Enterprises India Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai) Held that penalty u/s 112(a) imposed on customs broker is justified as importer of undeclared goods and undervalued goods is not traceable and the address as well as GST registration reflected in the documents are found to be fake. Facts- The appellant, who is a Customs Broker, filed Bill of Entry dated 1.12.2017 on behalf of the importer namely M/s. Collection Garden for clearance of imported goods declared as “metal Frame, building material accessories, building material gutter, screw etc.” in 717 carton. The ...