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Customs Broker Liable for Penalty as Goods Were Transported to Unauthorised Premises
Case Law Details
- Case Name
- K. C. Jacob & Company Vs Commissioner of Customs (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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K. C. Jacob & Company Vs Commissioner of Customs (CESTAT Bangalore)
CESTAT Upholds Section 112(b) Penalty Due to Diversion of Duty-Free Cashew Imports; Penalty Sustained Because Customs Broker Knew Advance Licence Conditions Were Violated; Customs Broker Penalised for Aiding Transport of Imported Goods Beyond Licensed Units; CESTAT Rejects Defence That Customs Broker Merely Followed Importer’s Instructions.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, dismissed an appeal filed by a Customs Broker challenging imposition of penalty under Section 112(b) of t...





