CESTAT Sets Aside Penalty for Customs Broker Membership Delay

M. Prabhakarkini Vs Commissioner of Customs (CESTAT Bangalore) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore, in the case of M. Prabhakarkini Vs Commissioner of Customs, has overturned a Rs. 50,000 penalty imposed on a customs broker. The penalty, levied by the Commissioner of Customs, Cochin, was for an alleged violation of the Customs Brokers Licensing Regulations, 2018, specifically regarding membership with the Cochin Customs Brokers Association. The appellant received a show-cause notice on January 7, 2019, alleging non-membership. However, the appellant’...