CESTAT Deletes Customs Broker Penalty as Misclassification Not Amounts to Misdeclaration

Challenger Cargo Carriers Pvt Ltd. Vs Principal Commissioner of Customs (Import) Inland Container Depot (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, allowed the appeal filed by Challenger Cargo Carriers Pvt. Ltd., a licensed Customs Broker, against penalties imposed under Sections 112(a)(ii) and 114AA of the Customs Act. The penalties had been imposed by the Principal Commissioner of Customs (Imports), ICD Tughlakabad, New Delhi, through an order dated 21 May 2020. The appellant had filed Bills of Entry on behalf of its client, M/s Daxen Agritech (Indi...