https://www.taxtmi.com/caselaws?id=437452 The Tribunal set aside the penalty imposed on the Customs Broker under Section 112(a) of the Customs Act. The Customs Broker was not held liable for the importer's ineligibility for a concessional rate of BCD under Notification No.12/2012-Cus, as they acted based on the importer's disclosure and chemical analysis certificate. The Tribunal found the penalty unwarranted due to the Broker's lack of knowledge regarding the incorrect analysis by the Department, ultimately allowing the appeal and overturning the penalty. en-us Mon, 17 Apr 2023 00:00:00 +0530 Sat, 06 May 2023 10:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437452 The Tribunal set aside the penalty imposed on the Customs Broker under Section 112(a) of the Customs Act. The Customs Broker was not held liable for the importer's ineligibility for a concessional rate of BCD under Notification No.12/2012-Cus, as they acted based on the importer's disclosure and chemical analysis certificate. The Tribunal found the penalty unwarranted due to the Broker's lack of knowledge regarding the incorrect analysis by the Department, ultimately allowing the appeal and overturning the penalty. Case-Laws Customs Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437452