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    <title>2024 (4) TMI 731 - CESTAT CHENNAI</title>
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    <description>CESTAT Chennai set aside penalty imposed on customs broker under Rule 18(1) of CBLR 2018. The broker facilitated export documentation for client who misclassified safety matches under incorrect CTH code to claim undue MEIS benefits, violating Regulations 10(d) and 10(e). Following precedent in Max Miller Agencies case, the tribunal deleted the penalty for these regulatory violations. The impugned order was set aside and appeal allowed.</description>
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      <description>CESTAT Chennai set aside penalty imposed on customs broker under Rule 18(1) of CBLR 2018. The broker facilitated export documentation for client who misclassified safety matches under incorrect CTH code to claim undue MEIS benefits, violating Regulations 10(d) and 10(e). Following precedent in Max Miller Agencies case, the tribunal deleted the penalty for these regulatory violations. The impugned order was set aside and appeal allowed.</description>
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