Penalty on CHA for Undervaluation Unsustainable Without Involvement Proof

S A Dalal And Co Vs Commissioner of Customs (Import) (CESTAT Mumbai)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Mumbai has set aside a penalty of ₹10 lakh imposed on S.A. Dalal & Co., a Customs House Agent (CHA), by the Commissioner of Customs (Appeals). The tribunal’s decision, pronounced on June 10, 2025, underscores the importance of due process and corroborative evidence in imposing penalties.

The case, S.A. Dalal And Co. Vs. Commissioner of Customs (Import), centered on the legality of a penalty levied under Section 112A of the Customs A

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