Case Law Details
M/s. Raj Bros Shipping Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that imposition of penalty u/s 112(a) on the customs broker alleging mis-declaration of goods is unsustainable as customs broker cannot be expected to have knowledge about the goods in the container as there is no dispute with regard to KYC document of the importer.
Facts-
BOE was filed by the customs broker M/s. Southern Clearing and Forwarding Agencies Pvt. Ltd. on behalf of importer M/s. A.K. Imports and Exports. SIIB officers examined the goods and found that the goods were grossly mis-declared and hence they were detained for further investigation. During the investigation, it came to the notice of the department that the container was removed from the Continental Warehousing Corporation (NS) Ltd. (Continental II CFS) by using forged documents.
Show Cause Notices were issued to various parties including the appellants herein for alleged illegal removal of the container using forged documents from the customs area.
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