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CESTAT Deletes CHA Penalty as Misclassification Alone Does Not Make Goods Confiscable
Case Law Details
- Case Name
- Three Aces Global Logistics Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Three Aces Global Logistics Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)
In Three Aces Global Logistics Pvt. Ltd. Vs Principal Commissioner of Customs, the CESTAT Delhi examined whether penalty under Section 112(a)(ii) of the Customs Act, 1962 could be imposed on a Customs House Agent in a case involving alleged misclassification of imported goods. The appellant had filed Bills of Entry on behalf of M/s Vanesa Cosmetics Pvt. Ltd. for imports of “Actuator, Valve, Pocket spray Bottle” used for scent spray and similar toilet sprays during 2017-2020 at ICD Tug...
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