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    <title>2019 (6) TMI 1230 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the penalty imposed on the Customs Broker for violations of Regulations 11(d), (e), and (m) of CBLR, 2013, despite the lack of intent in misdeclaration and undervaluation. The Customs Broker&#039;s failure to diligently verify information led to evasion of Customs duty, justifying the penalty. The appeal was dismissed, affirming the penalty for regulatory breaches during the import process.</description>
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      <description>The Tribunal upheld the penalty imposed on the Customs Broker for violations of Regulations 11(d), (e), and (m) of CBLR, 2013, despite the lack of intent in misdeclaration and undervaluation. The Customs Broker&#039;s failure to diligently verify information led to evasion of Customs duty, justifying the penalty. The appeal was dismissed, affirming the penalty for regulatory breaches during the import process.</description>
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