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Customs Broker Cannot Be Penalised Merely for Non-Physical Verification of Client Address
Case Law Details
- Case Name
- Sudipta Bose Vs Union of India & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Sudipta Bose Vs Union of India & Ors. (Calcutta High Court)
In a writ petition under Article 226 of the Constitution, the petitioner challenged an order dated July 22, 2025 passed by the Additional Commissioner of Customs (Export), Kolkata Customs, imposing a penalty of Rs.50 lakh under Section 114(iii) of the Customs Act, 1962. The matter arose out of five shipping bills filed for export of goods declared as energy drinks. During examination, Customs found several irregularities, including stark disparity between the printed price on the goods and the value declared in th...
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