No Abetment by Customs Brokers Where Classification Issue Was Interpretational: CESTAT Chennai

Transmarine Corporation Vs Commissioner of Customs (CESTAT Chennai) The appeals were filed by two Customs Brokers against a common Order-in-Original dated 08.03.2024 by which the Commissioner of Customs, Chennai-II imposed penalties of ₹3,00,000 each under Sections 112(a) and 114AA of the Customs Act, 1962. The penalties arose from proceedings relating to imports made by M/s Larsen & Toubro Limited, Mumbai. The importer was engaged in the import of wheel loaders. The Revenue alleged that the importer had incorrectly classified the imported goods in order to avail a concessional rate of c...