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of 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 customs broker under Section 46 of the Customs Act, as the duty obligation lies solely with the importer. Conversely, the business development associate was found culpable for actively facilitating the diversion of high-speed diesel imported under a Project Authority Certificate, thereby aiding an unauthorized transaction involving 460 KL of diesel valued at Rs. 89,13,340 with a duty liability of Rs. 23,08,357. The tribunal confirmed the Rs. 2,00,000 penalty against the business development associate while setting aside the penalty against the customs broker. The appeal was ultimately dismissed.
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