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        Case ID :
        Customs

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

        Customs broker's penalty reduced for assisting export of mis-declared goods; forged docs penalty set aside.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                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 reduced to Rs. 10,00,000/-. However, the penalty imposed u/s 114AA was set aside as the appellant was not responsible for forging any documents and the ingredients specified in Section 114AA were not present. The CESTAT held that the Customs Broker Licensing Regulations, 2013 provide for penal action upon the Customs Broker for failing to fulfill obligations, and penal proceedings could have been initiated under the relevant provisions of the said Regulations.
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