Imposition of penalty unjustified as no evidence proved involvement of CHA in alleged mis-declaration

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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