Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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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.
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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