Penalty u/s. 112(a) set aside as direct involved of Customs Broker in mis-declaration not established

HIM Logistics Private Limited Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that imposition of penalty under section 112(a) of the Customs Act, 1962 not justified since revenue failed to establish direct involved of Customs Broker in mis-declaration of imported goods. Accordingly, appeal allowed and penalty deleted. Facts- The appellant is, inter-alia engaged in the business of the clearance of the import and export consignments. Notably, the appellant filed the Bill of Entry dated 27.09.2014 on behalf of the importer viz., M/s. Jagdamba Enterprises declaring the items as per the...