Customs Penalty Set Aside as Pre-Shipment Certificate Found Valid & Unchallenged

N. K. Hand & Sons (Garments) Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, allowed the appeal and set aside the penalty imposed under Section 112 of the Customs Act, 1962, holding that no offence was established against the appellant. The case arose from the import of readymade garments in June 2013, where the goods were cleared by Customs authorities at Petrapole Land Customs Station based on a Pre-Shipment Certificate issued by the Bangladesh University of Textiles. Subsequently, a show cause notice date...