Penalty duly imposed on customs broker for not being proactive for fulfilling its obligations

Atlantic Customs Brokers Vs Commissioner of Customs (General) (CESTAT Mumbai) CESTAT Mumbai held that imposition of penalty for failure in not being proactive for fulfilling of regulation 10(a) of Customs Brokers Licensing Regulations, 2018 [CBLR,2018] alone, is appropriate and justifiable. Facts- The appellant is a Customs Broker (CB). A specific information was received by Customs Air Preventive Unit (APU) of R&I Division of the office of the Principal Commissioner of Customs (Preventive), New Custom House, Mumbai on 04.03.2017 regarding mis-declaration of description of goods and its v...