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2022 (3) TMI 514 - AT - CustomsLevy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - Alleged contravention of Section 50(3)(a) of Customs Act - HELD THAT:- From Section 50(3)(a) of the Customs Act, 1962, it is seen that the same applies to an exporter who presents a shipping bill or bill of export under this Section and hence, a Customs House Agent or a Customs Broker cannot be fastened with the penalty if the Revenue finds any wrong quoting, etc., in the presented shipping bill. The Customs Broker, who is the appellant before this forum, cannot be penalized for the alleged contravention - Appeal allowed - decided in favor of appellant.
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