https://www.taxtmi.com/caselaws?id=350165 Penalty on a Customs Broker for filing a Bill of Entry on the tariff value reflected in the system was treated as unsustainable where the enhanced tariff value had been notified but not uploaded at the time of filing. The record indicated that the short payment arose from the system not reflecting the amended notification, and once the discrepancy was noticed, the appellant alerted the importer and the differential duty, interest, and reduced penalty were paid. The material also showed that the broker acted on behalf of the importer with no independent lapse established against it, and the proposed and imposed penal provisions were inconsistent. en-us Tue, 01 Aug 2017 00:00:00 +0530 Wed, 01 Nov 2017 11:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350165 Penalty on a Customs Broker for filing a Bill of Entry on the tariff value reflected in the system was treated as unsustainable where the enhanced tariff value had been notified but not uploaded at the time of filing. The record indicated that the short payment arose from the system not reflecting the amended notification, and once the discrepancy was noticed, the appellant alerted the importer and the differential duty, interest, and reduced penalty were paid. The material also showed that the broker acted on behalf of the importer with no independent lapse established against it, and the proposed and imposed penal provisions were inconsistent. Case-Laws Customs Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350165