https://www.taxtmi.com/caselaws?id=782585 CESTAT allowed the appeal of the customs broker, setting aside penalties imposed under Sections 114(iii) and 114AA of the Customs Act, 1962. The Tribunal held that the findings in the impugned order pertained solely to alleged lapses under the Customs Broker Licensing Regulations, 2018, with no recorded contravention of the Customs Act or any act of abetment leading to confiscation under Section 113. It was further held that mere failure to diligently perform obligations under Regulation 10, including non-physical verification of exporters' premises, did not amount to aiding, abetting or filing false documents. As the Regulations form a complete code for such lapses, separate Customs Act penalties were unsustainable. en-us Thu, 17 Apr 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782585 CESTAT allowed the appeal of the customs broker, setting aside penalties imposed under Sections 114(iii) and 114AA of the Customs Act, 1962. The Tribunal held that the findings in the impugned order pertained solely to alleged lapses under the Customs Broker Licensing Regulations, 2018, with no recorded contravention of the Customs Act or any act of abetment leading to confiscation under Section 113. It was further held that mere failure to diligently perform obligations under Regulation 10, including non-physical verification of exporters' premises, did not amount to aiding, abetting or filing false documents. As the Regulations form a complete code for such lapses, separate Customs Act penalties were unsustainable. Case-Laws Customs Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782585