https://www.taxtmi.com/highlights?id=100083 A customs broker penalty dispute turned on whether a medicine exported as MIGRAN, containing Ergotamine, fell within Schedule-B and required a Narcotic Commissioner NOC. The Tribunal held that Schedule-B covered only Ergotamine and its salts, not preparations containing it, so the NOC-based penalty could not stand. It also found that knowledge of undeclared additional medicine could not fairly be attributed to the broker on the facts, given the exporter's stated ignorance and the technical uncertainty surrounding the product. In any event, it held that the residuary penalty under Section 117 was unavailable where the CBLR contained a specific penalty provision, and it set aside the penalty order. en-us Mon, 25 May 2026 08:14:32 +0530 Mon, 25 May 2026 08:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100083 A customs broker penalty dispute turned on whether a medicine exported as MIGRAN, containing Ergotamine, fell within Schedule-B and required a Narcotic Commissioner NOC. The Tribunal held that Schedule-B covered only Ergotamine and its salts, not preparations containing it, so the NOC-based penalty could not stand. It also found that knowledge of undeclared additional medicine could not fairly be attributed to the broker on the facts, given the exporter's stated ignorance and the technical uncertainty surrounding the product. In any event, it held that the residuary penalty under Section 117 was unavailable where the CBLR contained a specific penalty provision, and it set aside the penalty order. Highlights Customs Mon, 25 May 2026 08:14:32 +0530 https://www.taxtmi.com/highlights?id=100083