₹50,000 Maximum Penalty Under CBLR Cannot Be Enhanced Despite Forgery: CESTAT Chennai

Commissioner of Customs Vs Leona Worldwide Logistics (CESTAT Chennai) The Customs Excise and Service Tax Appellate Tribunal, Chennai dismissed an appeal filed by the Revenue challenging an order that imposed a penalty of ₹50,000 on a Customs Broker for violations under the Customs Brokers Licensing Regulations (CBLR), 2013, without revoking the licence. The case arose from scrutiny of export documents where forged mate receipts bearing falsified signatures of a steamer agent were submitted in respect of certain shipping bills. Investigation revealed that an employee of the Customs Broker had...