https://www.taxtmi.com/caselaws?id=752024 CESTAT Bangalore allowed the appeal by a courier agent against penalty imposition and license revocation for alleged mis-declaration of imported goods. The tribunal held that without mens-rea, penalty cannot be imposed on agents merely facilitating customs transactions for principals. The adjudicating authority found no illegality in goods cleared through appellant and no evidence of prohibited imports. The tribunal ruled that KYC verification requirements were met through email authorization and proper documentation. Bills of entry were filed by authorized G Card holder as per Section 146 of Customs Act, 1962. Penalties under Section 117 and Regulation 14 were set aside, and courier license revocation was reversed. en-us Tue, 30 Apr 2024 00:00:00 +0530 Thu, 02 May 2024 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752024 CESTAT Bangalore allowed the appeal by a courier agent against penalty imposition and license revocation for alleged mis-declaration of imported goods. The tribunal held that without mens-rea, penalty cannot be imposed on agents merely facilitating customs transactions for principals. The adjudicating authority found no illegality in goods cleared through appellant and no evidence of prohibited imports. The tribunal ruled that KYC verification requirements were met through email authorization and proper documentation. Bills of entry were filed by authorized G Card holder as per Section 146 of Customs Act, 1962. Penalties under Section 117 and Regulation 14 were set aside, and courier license revocation was reversed. Case-Laws Customs Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752024