2026 (7) TMI 1064

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....t : Shri Anand Narayan, authorised Representative ORDER MR. ASHOK JINDAL: The appellant is in appeal against the impugned order wherein penalty under sections 114(iii) and 114AA of the Customs Act, 1962 has been imposed. 2. The facts of the case are that the appellant is a G-card holder of custom broker M/s Grass Logistics India. Being G-card holder, the appellant filed shipping bills ....

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....er and filed the export documents as per the declaration made by the exporter. The appellant did not know about the contents stuffed in the container and it came to his knowledge only when the container was opened that there is agarbatti instead of cigarettes. In that circumstances as there was no intention of appellant and no knowledge of mis-declaration of the aforesaid consignment, penalty unde....