https://www.taxtmi.com/caselaws?id=449058 CESTAT Mumbai set aside penalty imposed u/s 112(a) of Customs Act, 1962 on customs broker employee. The case involved classification dispute of imported cut tobacco between CTH 2403 9970 and Roll Your Own Tobacco. The tribunal held that responsibility for proper goods declaration lies with importer, not customs broker. Since goods were sought for examination on First Check basis and broker followed importer's instructions, no mis-declaration occurred warranting penalty. The Commissioner's contradictory findings regarding wilful mis-declaration were deemed without merit. Appeal allowed. en-us Thu, 01 Feb 2024 00:00:00 +0530 Mon, 05 Feb 2024 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449058 CESTAT Mumbai set aside penalty imposed u/s 112(a) of Customs Act, 1962 on customs broker employee. The case involved classification dispute of imported cut tobacco between CTH 2403 9970 and Roll Your Own Tobacco. The tribunal held that responsibility for proper goods declaration lies with importer, not customs broker. Since goods were sought for examination on First Check basis and broker followed importer's instructions, no mis-declaration occurred warranting penalty. The Commissioner's contradictory findings regarding wilful mis-declaration were deemed without merit. Appeal allowed. Case-Laws Customs Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449058