Customers Broker not liable for penal action for bonafide action based on material given by client

Shyam Singh Vs Commissioner (CESTAT Delhi) Facts- The appellants are the authorized Customs Broker, of importer M/s. Guru Kripa Overseas, West Patel Nagar, Delhi holder of CB licence No. R-09/DEL/Cus/2010 valid upto 22.2.2020. Later filed BOE No. 3590163 dated 12.10.2017 through the appellants for clearance of goods imported by them from overseas suppliers M/s. Hongkong My Call Technology Co. Ltd. under MAWB No. 78427064446 dated 8.10.2017 valuing at USD 4337.04 (FOB). The said BOE during first check was reassessed by loading 100% value for each item declared by the importer. DRI accordingly p...