Penalty under Rule 18 (1) of CBLR 2018 on customs broker -...

Penalty under Rule 18 (1) of CBLR 2018 on customs broker - exporter availed undue benefit under Merchandise Exports from India Scheme (MEIS) in the export of safety matches - The Tribunal noted that while the appellant was accused of violating regulations 10(d) and 10(e) of CBLR 2018, it did not gain any direct benefit from the alleged violations. This lack of mens rea (intent) on the part of the appellant was a crucial factor in the decision-making process. The Tribunal emphasized that the classification of goods is a question of law and cannot be treated as misdeclaration or misstatement unless there is clear evidence of deliberate intent. - Ultimately, the Tribunal ruled in favor of the appellant, setting aside the penalty imposed and allowing the appeal.