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Customers Broker not liable for penal action for bonafide action based on material given by client
Case Law Details
- Case Name
- Shyam Singh Vs Commissioner (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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...






