Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
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Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
CESTAT upheld penalty imposed on customs broker under Regulation 18 of CBLR 2013 for mis-declaration of goods' weight in two bills of entry. The appellant contended lack of knowledge regarding importer's mis-declaration, arguing Regulation 11(d) cannot apply without broker's awareness. CESTAT rejected this defense, holding that customs brokers must exercise due diligence and prudence expected of reasonable persons. The regulation mandates brokers to advise clients on legal compliance and report non-compliance to customs authorities. The tribunal found broker failed to notice weight discrepancies in weighment slips during clearance process, constituting blameworthy conduct. Considering no disproportionate revenue loss and penalty's proportionality, CESTAT concluded the original authority's decision was neither arbitrary nor procedurally improper, dismissing the appeal.
CESTAT upheld penalty imposed on customs broker under Regulation 18 of CBLR 2013 for mis-declaration of goods' weight in two bills of entry. The appellant contended lack of knowledge regarding importer's mis-declaration, arguing Regulation 11(d) cannot apply without broker's awareness. CESTAT rejected this defense, holding that customs brokers must exercise due diligence and prudence expected of reasonable persons. The regulation mandates brokers to advise clients on legal compliance and report non-compliance to customs authorities. The tribunal found broker failed to notice weight discrepancies in weighment slips during clearance process, constituting blameworthy conduct. Considering no disproportionate revenue loss and penalty's proportionality, CESTAT concluded the original authority's decision was neither arbitrary nor procedurally improper, dismissing the appeal.
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