https://www.taxtmi.com/caselaws?id=449424 The CESTAT New Delhi held that a Customs Broker was not vicariously liable for penalties under sections 114 or 117 of the Customs Act when an employee misused the broker's credentials without knowledge to file manipulated shipping bills with overvalued export consignments and false port/destination declarations. The department's own investigation established the broker had no role in filing incorrect shipping bills and was unaware of the fraudulent use of its name. Since the appellant neither committed nor abetted any act rendering goods liable for confiscation under section 113, no penalty under section 114 was imposable. Similarly, section 117 penalty was unsustainable as no contravention of statutory provisions or duties was established. The impugned order was set aside and appeal allowed. en-us Fri, 09 Feb 2024 00:00:00 +0530 Tue, 22 Oct 2024 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449424 The CESTAT New Delhi held that a Customs Broker was not vicariously liable for penalties under sections 114 or 117 of the Customs Act when an employee misused the broker's credentials without knowledge to file manipulated shipping bills with overvalued export consignments and false port/destination declarations. The department's own investigation established the broker had no role in filing incorrect shipping bills and was unaware of the fraudulent use of its name. Since the appellant neither committed nor abetted any act rendering goods liable for confiscation under section 113, no penalty under section 114 was imposable. Similarly, section 117 penalty was unsustainable as no contravention of statutory provisions or duties was established. The impugned order was set aside and appeal allowed. Case-Laws Customs Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449424