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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)
Date of Judgement/Order
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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...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,194

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