Customs Broker doesn’t have expertise to identify mis-declaration of goods: CESTAT Mumbai

Akbarali Mohemedali Mukadam Vs Principal Commissioner of Customs (General) (CESTAT Mumbai)

CESTAT Mumbai held that Customs Broker is not an officer of Customs who would have an expertise to identify mis-declaration of goods. Accordingly, appeal partly allowed.

Facts- The appellants herein is a Customs Broker (CB). In pursuance of specific intelligence regarding customs duty evasion in import consignment CFS was put on hold and further investigation ware carried out. Notably, the goods declared in the B/E was 232500 pieces of ‘back cover’ (mobile accessor

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