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Imposition of penalty u/s 112(a) on customs broker unjustified once KYC of importer is undisputed
Case Law Details
- Case Name
- Shri Hari Prabhu Vs M. Thirumalai Thiyagarajan (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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M/s. Raj Bros Shipping Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that imposition of penalty u/s 112(a) on the customs broker alleging mis-declaration of goods is unsustainable as customs broker cannot be expected to have knowledge about the goods in the container as there is no dispute with regard to KYC document of the importer.
Facts-
BOE was filed by the customs broker M/s. Southern Clearing and Forwarding Agencies Pvt. Ltd. on behalf of importer M/s. A.K. Imports and Exports. SIIB officers examined the goods and found that the goods were grossly mis-declared ...
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