https://www.taxtmi.com/caselaws?id=465134 The Tribunal examined penalties imposed on a customs broker under Sections 112(a)(i), 112(b)(i) and 114AA of the Customs Act for alleged involvement in mis-declaration and undervaluation of import goods. The adjudicating authority had relied mainly on the broker's failure to comply with CBLR, 2018 obligations, without initiating separate CBLR proceedings and without evidence of the broker's prior knowledge or active participation in the mis-declaration. Holding that mere procedural lapses under CBLR, 2018, absent proof of mens rea or conscious involvement in evasion, do not justify penal action under the Customs Act, the CESTAT set aside all penalties and allowed the appeal. en-us Wed, 22 Jan 2025 00:00:00 +0530 Sun, 07 Dec 2025 20:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465134 The Tribunal examined penalties imposed on a customs broker under Sections 112(a)(i), 112(b)(i) and 114AA of the Customs Act for alleged involvement in mis-declaration and undervaluation of import goods. The adjudicating authority had relied mainly on the broker's failure to comply with CBLR, 2018 obligations, without initiating separate CBLR proceedings and without evidence of the broker's prior knowledge or active participation in the mis-declaration. Holding that mere procedural lapses under CBLR, 2018, absent proof of mens rea or conscious involvement in evasion, do not justify penal action under the Customs Act, the CESTAT set aside all penalties and allowed the appeal. Case-Laws Customs Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465134