https://www.taxtmi.com/caselaws?id=782184 CESTAT Chennai set aside penalties imposed on the Customs Broker under Sections 114 and 114AA of the Customs Act for alleged abetment of misdeclaration by an exporter. The Tribunal held there was no evidence of intentional act, omission, or knowledge of misdeclaration, and the requirement of mens rea under Section 114AA was not satisfied. It also noted absence of specific findings justifying penalty, indicating non-application of mind. On the issue of non-imposition of redemption fine for goods listed in Annexure E, CESTAT upheld the adjudicating authority's discretion, noting the goods were not physically available and their status/ownership was unclear. The appeal was dismissed. en-us Mon, 24 Nov 2025 00:00:00 +0530 Wed, 26 Nov 2025 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782184 CESTAT Chennai set aside penalties imposed on the Customs Broker under Sections 114 and 114AA of the Customs Act for alleged abetment of misdeclaration by an exporter. The Tribunal held there was no evidence of intentional act, omission, or knowledge of misdeclaration, and the requirement of mens rea under Section 114AA was not satisfied. It also noted absence of specific findings justifying penalty, indicating non-application of mind. On the issue of non-imposition of redemption fine for goods listed in Annexure E, CESTAT upheld the adjudicating authority's discretion, noting the goods were not physically available and their status/ownership was unclear. The appeal was dismissed. Case-Laws Customs Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782184