CESTAT Sets Aside Penalties as Dummy Shipping Bill Was Only for Charges Calculation

CONCOR CFS Vs Principal Commissioner of Customs (CESTAT Allahabad) The Customs Excise and Service Tax Appellate Tribunal, Allahabad allowed three connected appeals filed by a Container Freight Station (CFS) operator and its officials, setting aside penalties imposed under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. The appeals arose from a common Order-in-Original dated 28.03.2025, which had imposed multiple penalties on the custodian CFS and its employees on the allegation that two export containers were allowed gate-in on the basis of a fictitious ship...