Customs Broker not liable for mis-declaration as BOE filed based on documents given by importer

Ayushi Logistic Company Vs Commissioner of Customs (CESTAT Kolkata) CESTAT Kolkata held that Customs Broker cannot be held liable for mis-declaration as Bill of Entry (BOE) was filed by the Customs Broker based on the documents given by the importer and there is no evidence brought on record to show that the Customs Broker was aware of the misdeclaration. Facts- The Appellant is a Customs Broker. It was alleged that the Customs Broker filed two Bills of Entry for the importer M/s. Puskar Tradecom Pvt Ltd declaring the goods as ‘White Calcined Pigment’ and ‘Industrial Washing Liquid’, w...