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Customs - Highlights / Catch Notes

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Levy of penalty u/s 114(i) of the Customs Act, 1962 on Customs ...


Penalty on Customs Broker u/s 114(i) of Customs Act Overturned Due to Lack of Evidence of Collusion.

May 21, 2022

Case Laws     Customs     AT

Levy of penalty u/s 114(i) of the Customs Act, 1962 on Customs Broker - All the allegations if any, would fall under the Customs Broker Licensing Regulations. No evidence has been adduced to show that the appellant has connived with the exporter in the attempt to export the goods. - The penalty imposed under section 114(i) of the Customs Act, 1962 on the appellants herein cannot sustain and requires to be set aside - AT

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