Penalty Imposition Unjustified without Mens Rea under CBLR 18(1)

Gayrams Shipping Services Vs Commissioner of Central Excise (CESTAT Chennai) The case of Gayrams Shipping Services versus the Commissioner of Central Excise, adjudicated by the CESTAT Chennai, revolves around the imposition of a penalty on a customs broker for alleged violations under the Customs Brokers Licensing Regulations (CBLR) 2018. The appeal challenges the penalty imposed by the Commissioner of Customs, Tuticorin, under Regulation 18(1) of CBLR 2018. The appellant, represented by Shri M. Harri Viswanaath, contended that a similar penalty imposed on another customs broker by the Chennai...