https://www.taxtmi.com/caselaws?id=750999 CESTAT Chennai set aside penalties imposed on customs brokers under Section 114(i) of Customs Act, 1962 in a case involving smuggling of prohibited drugs (pseudoephedrine and ketamine hydrochloride) concealed in pomegranate fruit cartons. The tribunal found no evidence that the brokers had knowledge of contraband items being concealed in the export consignment. Despite violations of Customs Brokers Licensing Regulations and license revocation proceedings, the tribunal held that penalty imposition without proof of knowledge was unjustified and harsh. Appeals were allowed with consequential relief. en-us Tue, 02 Apr 2024 00:00:00 +0530 Thu, 04 Apr 2024 20:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750999 CESTAT Chennai set aside penalties imposed on customs brokers under Section 114(i) of Customs Act, 1962 in a case involving smuggling of prohibited drugs (pseudoephedrine and ketamine hydrochloride) concealed in pomegranate fruit cartons. The tribunal found no evidence that the brokers had knowledge of contraband items being concealed in the export consignment. Despite violations of Customs Brokers Licensing Regulations and license revocation proceedings, the tribunal held that penalty imposition without proof of knowledge was unjustified and harsh. Appeals were allowed with consequential relief. Case-Laws Customs Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750999