https://www.taxtmi.com/caselaws?id=772909 CESTAT Allahabad set aside penalties imposed on a customs broker for alleged mis-declaration and mis-classification of imported goods. The tribunal found no evidence that the broker knowingly abetted anti-dumping duty evasion, noting the broker had correctly advised on classification and printed accurate checklists. While the broker failed to physically verify the importer's antecedents, this procedural lapse fell under Custom Broker Licensing Regulations rather than warranting penalties under Sections 112(a) or 114AA of the Customs Act. The tribunal emphasized that without direct evidence of knowledge or intent to evade duty, such penalties are unjustified. Appeal allowed. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 14 Jun 2025 13:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772909 CESTAT Allahabad set aside penalties imposed on a customs broker for alleged mis-declaration and mis-classification of imported goods. The tribunal found no evidence that the broker knowingly abetted anti-dumping duty evasion, noting the broker had correctly advised on classification and printed accurate checklists. While the broker failed to physically verify the importer's antecedents, this procedural lapse fell under Custom Broker Licensing Regulations rather than warranting penalties under Sections 112(a) or 114AA of the Customs Act. The tribunal emphasized that without direct evidence of knowledge or intent to evade duty, such penalties are unjustified. Appeal allowed. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772909