Levy of Penalty on Customs Broker - pre-condition to restore the ...

Customs Broker Cleared of Penalty for Unauthorized Goods Clearance Due to Good Faith and Technicality in Case.

March 11, 2024

Case Laws Customs AT

Levy of Penalty on Customs Broker - pre-condition to restore the license - The case revolves around a Customs Broker who handled the clearance of household goods without obtaining proper authorization from the importer/exporter. The appellant claimed to have undertaken the formalities in good faith at the behest of the importer, while the department alleged violations of Customs Brokers Licensing Regulations. The CESTAT, after considering the submissions and evidence, found the department's case hyper-technical and set aside the penalty imposed on the appellant.

View Source

← Previous Next →

Levy of Penalty on Customs Broker - pre-condition to restore the ...

Customs Broker Cleared of Penalty for Unauthorized Goods Clearance Due to Good Faith and Technicality in Case.

March 11, 2024

Case Laws Customs AT

You may also like:

Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

CESTAT upheld penalties against customs broker for facilitating import of misdeclared worn clothing. Broker failed to exercise due diligence by proceeding without proper...

The penalty imposed u/s 114(i) of the Customs Act, 1962 on the appellant (a Customs Broker) for abetting the clearance of undeclared/mis-declared export goods was...

Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for...

Levy of penalty on customs broker - The Customs Broker has a very important position and has to safeguard the interest of both the importer and the Customs - The...

Penalty u/s 271(1)(c) for furnishing inaccurate particulars of income - adjustment made u/s 92CA - penalty levied u/s 271(1)(c) on the adjustment made u/s 92CA is not...

The appellants, a customs warehousing station, faced a fire incident resulting in the loss of certain goods. The customs duty amount on the lost goods was paid by the...

Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

CESTAT adjudicated a customs penalty case involving a customs broker and a business development associate. The tribunal held that no penalty could be imposed on the...

The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the sale of goods warehoused in a third-party Free Trade Warehousing Zone (3P FTWZ) to a...

Levy of penalty on the appellants u/s 114 of the Customs Act, 1962 - Customs Broker firm - A Custom Broker is supposed to safeguard the interests of both exporters and...

Clearance of the Goods for exportation as per Section 51 - The goods did not go outside the territory of India, it could not be said that there could have been any...

Customs broker misclassified goods (safety matches) to obtain higher MEIS benefit for exporter. Charges were levied u/s 114(iii) of Customs Act, 1962. Key points:...

Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax...

CESTAT reversed revocation of Customs Broker License, finding no violations of CBLR 2018. The tribunal held that the broker fulfilled obligations by verifying documents...

Quick Updates: