https://www.taxtmi.com/caselaws?id=773331 CESTAT Chennai upheld penalty imposed on customs broker under Regulation 18 of CBLR 2013 for mis-declaration of goods' weight in two bills of entry. The broker claimed ignorance of importer's mis-declaration, but tribunal found this insufficient defense. CESTAT held that CBLR 2013 requires brokers to exercise due diligence and advise clients on legal compliance under Regulation 11(d). The broker's failure to notice weight discrepancies in slips and report non-compliance constituted blameworthy conduct. Penalty was deemed proportionate as no revenue loss occurred, and lower authority's decision was neither arbitrary nor excessive. Appeal dismissed. en-us Fri, 20 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 12:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773331 CESTAT Chennai upheld penalty imposed on customs broker under Regulation 18 of CBLR 2013 for mis-declaration of goods' weight in two bills of entry. The broker claimed ignorance of importer's mis-declaration, but tribunal found this insufficient defense. CESTAT held that CBLR 2013 requires brokers to exercise due diligence and advise clients on legal compliance under Regulation 11(d). The broker's failure to notice weight discrepancies in slips and report non-compliance constituted blameworthy conduct. Penalty was deemed proportionate as no revenue loss occurred, and lower authority's decision was neither arbitrary nor excessive. Appeal dismissed. Case-Laws Customs Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773331