https://www.taxtmi.com/caselaws?id=753591 CESTAT Mumbai upheld penalty of Rs. 5,00,000/- under Section 112(a) of Customs Act, 1962 against freight forwarder for smuggling foreign origin cigarettes valued at Rs. 3,32,62,160/-. The appellant collected import documents, prepared checklists, and forwarded documents to customs broker without proper verification of importer's authenticity. CESTAT found this constituted planned concealment of smuggled goods. The court rejected natural justice violation claims, noting adequate personal hearings were provided on multiple dates at original and appellate stages. Appeal dismissed. en-us Mon, 03 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 20:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753591 CESTAT Mumbai upheld penalty of Rs. 5,00,000/- under Section 112(a) of Customs Act, 1962 against freight forwarder for smuggling foreign origin cigarettes valued at Rs. 3,32,62,160/-. The appellant collected import documents, prepared checklists, and forwarded documents to customs broker without proper verification of importer's authenticity. CESTAT found this constituted planned concealment of smuggled goods. The court rejected natural justice violation claims, noting adequate personal hearings were provided on multiple dates at original and appellate stages. Appeal dismissed. Case-Laws Customs Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753591