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Penalty u/s. 114 imposable on custom broker and intermediary for not fulfilling KYC requirement: CESTAT Kolkata
Case Law Details
- Case Name
- Arup Mukherjee Vs Commissioner of Customs (Port) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Arup Mukherjee Vs Commissioner of Customs (Port) (CESTAT Kolkata)
CESTAT Kolkata held that penalty u/s. 114 of the Customs Act imposable on customs broker and intermediary with regard to non-compliance of their duty of fulfilling KYC requirement. Accordingly, penalty reduced to INR 4 Lakhs.
Facts- The present proceedings are in pursuance of Order-in-Original dated 08.04.2016 passed with reference to Show Cause Notice issued u/s. 124 of the Customs Act, 1962 concerned with a case of attempted export of Red Sanders detected in Customs Transit Declaration (CTD) consignment (Nepal Export). The sai...
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