No Penalty on Customs House Agent Not Directly Involved in Facilitating Illegal Imports

K. Natarajan Vs Commissioner of Customs (CESTAT Chennai) The Customs Excise and Service Tax Appellate Tribunal (CESTAT) Chennai recently addressed a case involving the imposition of a penalty under Section 112(a) of the Customs Act, 1962. The case, “K. Natarajan vs. Commissioner of Customs,” pertained to the import of Chinese mobile phones. 1. Background of the Case: The case revolves around the penalty proceedings initiated against the appellant under Section 112(a) of the Customs Act, 1962. The penalty in question amounted to Rs. 50,000. 2. Suspected Mis-Declaration of Goods: T...