Penalty cannot be imposed on Customs Broker if no deliberate act or omission

Commissioner of Customs Vs B. Dhananjayan (CESTAT Chennai) For violation of Customs Brokers Licensing Regulations the agent is not an inspector, but rather a processing agent of documents with respect to clearance of goods through Customs House; that the mentioning of IE Code of the exporter in the shipping bill would itself reflect that before the grant of such IE Code, a background check of the importer / exporter had been undertaken by the Customs Authorities and therefore, there could be no scope to doubt the identity of the exporter. Further, it was observed by the Hon’ble High Court th...