CESTAT Kolkata reduces Penalty in Red Sanders Wood Export Case

National Agency Vs Commissioner of Customs (Port) (CESTAT Kolkata) Introduction: In a recent case, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata addressed a penalty imposed on M/s. National Agency Customs House Agent. The penalty, amounting to Rs. 50,00,000, was levied under Section 114(1) of the Customs Act, 1962. The case revolved around the export of Red Sanders Wood, which was mis-declared as Royal Chimney. This article provides a detailed analysis of the case, including its background, key arguments, and the tribunal’s decision. 1. Background of the Case T...