Customs Broker Liable for Penalty as Goods Were Transported to Unauthorised Premises

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...