Case Law Details
Case Name : Shri Satyender Singh Vs Commissioner of Customs (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Shri Satyender Singh Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that no evidence to attribute mens-rea on the part of the CHA for gross mis-declaration in description and value of the consignment. Accordingly, imposition of penalty unjustified.
Facts- The investigating team found that M/s National Enterprises has two Directors Daljit Singh and Satyender Singh. They hired a CHA namely Ontime Logistics, now known as VKL Cargo (i.e. the appellant) which was o
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