CESTAT Quashes Penalty for Ship Chandler’s Revocation: Non-Violation of Customs Act, Section 89

P. J. Johnson & Sons Ship Chandlers & Engineers Vs Commissioner of Customs (CESTAT Bangalore)

Introduction: In a landmark decision, the Customs, Excise, Service Tax Appellate Tribunal (CESTAT) in Bangalore quashed a penalty levied against P. J. Johnson & Sons Ship Chandlers & Engineers. The Tribunal maintained there was no violation of Section 89 of the Customs Act, upending the original verdict to revoke their permission to operate as ship chandlers.

Analysis: The pe

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