Separate Customs Proceedings Barred After Initiation of CBLR Action: CESTAT Kolkata

Srimanta Rakshit Vs Commissioner of Customs (Port) (CESTAT Kolkata) The CESTAT, Kolkata decided two connected appeals arising from a common Order-in-Appeal which had upheld penalties imposed on a licensed Customs Broker and its G-Card holder under Sections 112(a)(i) and 114AA of the Customs Act, 1962. The penalties were imposed in connection with import consignments allegedly mis-declared to evade customs duty and bypass import restrictions. The case originated from intelligence inputs that an importer had declared goods as new mining radial tyres, while allegedly concealing a large quantity o...