Erroneous Classification Not Ground for Section 112(a) Penalty: CESTAT Mumbai

Kwick Cargo Tracers & Lifters Vs Commissioner of Customs (NS-III) (CESTAT Mumbai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, delivered an order in the appeal filed by Kwick Cargo Tracers & Lifters, a Custom House Agent (CHA) and a co-noticee, challenging a penalty of ₹1 lakh imposed under Section 112(a) of the Customs Act, 1962. The penalty was levied by the Commissioner of Customs, NS-III, JNCH, Nhava Sheva, via an Order-in-Original dated January 6, 2017. The main noticee in the original proceedings was M/s. Sirthai Superware India Ltd., the importer of...